Delhi High Court
M/S Zuhoor International vs Union Of India & Ors. on 31 May, 2022
$~31
* IN THE HIGH COURT OF DELHI AT NEW DELHI
% Decision delivered on: 31.05.2022
+ W.P.(C) 7830/2022
M/S ZUHOOR INTERNATIONAL ..... Petitioner
Through: Dr G.K. Sarkar, Mrs Malabika Sarkar,
Mr Prashant Srivastava and Mr Deepak
Mahajan, Advs.
versus
UNION OF INDIA & ORS. ..... Respondents
Through: Mr Harpreet Singh, Sr. Standing Counsel
with Ms Suhani Mathur, Adv. for
revenue.
CORAM:
HON'BLE MR. JUSTICE RAJIV SHAKDHER
HON'BLE MS. JUSTICE TARA VITASTA GANJU
[Physical Hearing/Hybrid Hearing (as per request)]
RAJIV SHAKDHER, J. (ORAL):
CM No.23929/2022
1. Allowed, subject to just exceptions.
W.P.(C) 7830/2022
2. We have heard the learned counsel for the parties for some time.
3. We may note that Mr Sushil Chandra, Additional Commissioner of
Customs, who has passed the order dated 29.04.2022 i.e., the order concerning
provisional release of the subject goods under Section 110A of the Customs
Act, 1962 [in short 'the 1962 Act'], has joined the proceedings.
3.1. We have queried Mr Chandra as to whether Rs.1.5 crores, admittedly,
deposited by the petitioner, concerns subject goods as well.
3.2. Mr Chandra, who is assisted by Mr Harpreet Singh, learned senior
standing counsel appearing on behalf of respondents/revenue, accepts that
Rs.1.5 crores deposited by the petitioner concerns, at least partly, the subject
imports.
3.3. We have also queried Mr Chandra as to whether any adjudication order
Signature Not Verified
Signed By:VIPIN KUMAR RAI
Signing Date:01.06.2022
17:54:20
has been passed vis-à-vis subject imports. Mr Chandra, candidly, states that no
such adjudication order has been passed.
4. Dr G.K. Sarkar, who appears on behalf of the petitioner, draws our
attention to the communication dated 09.03.2022 titled "TO WHOMSOEVER
IT MAY CONCERN". [See page 71 of the case file.]
4.1. Dr Sarkar emphasizes the fact that Rs.1.5 crores was deposited at the
behest of the importer i.e., M/s Xion Foods, from whom the petitioner had
purchased the subject goods.
5. Furthermore, our attention has also been drawn by Dr Sarkar to the
document appended on pages 73/74 of the case file. This document bears the
following title:
"CUSTOMS DUTY/REDEMPTION FINE/PENALTY RECEIPT"
5.1. This document has been generated by the Senior Intelligence Officer of
the Government of India, Ministry of Finance, Department of Revenue, Pune
Regional Unit, Pune. The document clearly states the following:
"You are requested to accept the above payment made by M/s XION
Foods (IEC No.0515036510) towards differential customs duty
payable in respect of various Bills of entry for the period Oct. 2017 to
Feb 2022."
6. Clearly, even according to the respondents/revenue, as noted above, a
part of the deposit made by the petitioner is towards the subject imports.
6.1. Mr Chandra and Mr Singh, albeit on instructions, have clearly stated, as
noted above, that qua the subject imports, no adjudication order has been
passed.
6.2. Therefore, the only inference that we can draw is that the petitioner
deposited the money at the behest of the importer M/s Xion Foods, to enable the
release of the subject goods.
6.3. Thus, according to us, the conditions imposed in the order dated
29.04.2022 appear to be onerous.
Signature Not Verified
Signed By:VIPIN KUMAR RAI
Signing Date:01.06.2022
17:54:20
7. We have put to Mr Chandra, as to whether the respondents/revenue will
be agreeable to the release of the subject goods upon the petitioner furnishing a
bank guarantee for the differential duty i.e., the amount equivalent to
Rs.32,69,000/- and upon a bond being executed for the full value/estimated
value of the subject goods.
7.1. Mr Chandra and Mr Singh say that they would have no objection, if such
a direction is issued by the Court.
7.2. It is ordered accordingly.
8. Thus, with the consent of the learned counsel for the
respondents/revenue, the matter is disposed of in the aforesaid terms.
8.1. Upon fulfilment of the conditions set out in paragraph 7 above by the
petitioner, the subject goods will be released forthwith by the
respondents/revenue.
8.2. The parties will act, based on the digitally signed copy of this order.
9. List the matter for compliance on 03.06.2022.
RAJIV SHAKDHER, J
TARA VITASTA GANJU, J
MAY 31, 2022/aj
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Signature Not Verified
Signed By:VIPIN KUMAR RAI
Signing Date:01.06.2022
17:54:20
