Delhi High Court
M/S. Vishwas Overseas Inc. vs Commissioner Of Customs & Anr. on 20 March, 2024
Author: Sanjeev Sachdeva
Bench: Sanjeev Sachdeva
$~24
* IN THE HIGH COURT OF DELHI AT NEW DELHI
% Date of decision: 20.03.2024
+ W.P.(C) 1718/2024
M/S. VISHWAS OVERSEAS INC. ..... Petitioner
versus
COMMISSIONER OF CUSTOMS & ANR ..... Respondents
Advocates who appeared in this case:
For the Petitioner: Ms. Anjali Jha Manish, Mr. Priyadarshi Manish
& Ms. Divya Rastogi, Advocates.
For the Respondents: Mr. R. Ramachandran, Senior Standing
Counsel.
CORAM:-
HON'BLE MR. JUSTICE SANJEEV SACHDEVA
HON'BLE MR. JUSTICE RAVINDER DUDEJA
JUDGMENT
SANJEEV SACHDEVA, J. (ORAL)
1. Petitioner seeks quashing of the provisional assessment of the bill of
entry No. 9468278 dated 30.12.2023 and seeks unconditional release of the
goods.
2. Subject petition was filed claiming that the goods that were declared
as Sri Lankan Origin Areca Nut were in fact of Sri Lankan origin. A
Certificate of Origin was filed alongwith the bill of entry for clearance.
2. On 19.02.2024, this Court noticed the submissions of learned
counsel for the respondents that QR Code on the Certificate of origin was
not verifiable through the online process. Accordingly, petitioner was
directed to produce the original documents before the concerned officer.
3. On 21.02.2024, the submission was made by learned counsel for the
respondents that original document was produced however, on scanning of
the QR Code, the link that opened was not the official link of the Sri
Lankan Government, but a different link of a private website. Accordingly,
the proper officer had sent the documents for physical verification to the
Nodal Officer of Foreign Trade Agreement Cell and a response was
awaited.
4. Learned counsel for the respondents submits that report has been
received from the Department of Commerce, Columbo, Sri Lanka which
has reported that the Certificate of Origin has not been issued by the
Department of Commerce at Sri Lanka.
5. Faced with the said communication learned counsel for the petitioner
seeks withdrawal of the petition.
6. Learned counsel for the respondents opposes the prayer for withdraw
and submits that forged and fabricated document was submitted with the
concerned authority and the official machinery was put into motion for the
purposes of verification of the documents. He further submits that
respondents reserve their rights to take appropriate action against petitioner.
7. In view of the above, the petition is dismissed with costs of
Rs 50,000/- to be deposited with the Custom Authorities within a period of
two weeks.
SANJEEV SACHDEVA, J
RAVINDER DUDEJA, J
MARCH 20, 2024/sk
Note: the order was corrected and released on 04.04.2024.
