M/S.Feroke Boards Ltd vs The Commissioner Of Customs ...
2021 Latest Caselaw 1312 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

                 THE HONOURABLE MR. JUSTICE A.M.BADAR

   WEDNESDAY, THE 13TH DAY OF JANUARY 2021 / 23TH POUSHA, 1942

                      WP(C).No.25877 OF 2020(H)


PETITIONER:

               M/S.FEROKE BOARDS LTD.,
               KARAD PARAMBA P.O, FAROOK COLLEGE (VIA), MALAPPURAM,
               REPRESENTED BY ITS MANAGING DIRECTOR.

               BY ADV. SHRI.PHILIP J.VETTICKATTU

RESPONDENTS:

      1        THE COMMISSIONER OF CUSTOMS (IMPORTS),
               OFFICE OF THE COMMISSIONER OF CUSTOMS, CUSTOM HOUSE,
               WILLINGDON ISLAND, COCHIN-682 009.

      2        THE DEPUTY COMMISSIONER OF CUSTOMS.
               CUSTOMS HOUSE, COCHIN-682 009.

      3        ADDL.R3. THE DIRECTOR (ICD),
               CENTRAL BOARD OF EXCISE AND CUSTOMS, ROOM NO.49,
               NORTH BLOCK, NEW DELHI.
               IS SUO MOTU IMPLEADED AS PER ORDER DATED 14-12-2020

               R3 BY ADV. SRI.B.RAJESH (KOTTAYAM)
               BY SRI.SREELAL N WARRIER, SC.


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
13.01.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P.(C) No.25877/2020            2


                           JUDGMENT

Dated this the 13th day of January 2021

Learned counsel for respondents, on instructions, submits

that the signature on the document at Ext.P3 is genuine signature

and therefore, the 1st respondent can be directed to release Bank

Guarantee accepting this statement.

This writ petition is disposed of with a direction to the

1st respondent to release Bank Guarantee.

Sd/-

A.M.BADAR

JUDGE

smp

APPENDIX PETITIONER'S EXHIBITS:

EXHIBIT P1 TRUE COPY OF CERTIFICATE OF IMPORTER-

EXPORTER CODE (IEC) ISSUED BY THE COMPETENT AUTHORITY DT. 28.12.95.

EXHIBIT P2 TRUE COPY OF THE RELEVANT PAGES OF INVOICE BEARING NO.300001741, DATED 18.3.2018.

EXHIBIT P3 TRUE COPY OF FORM A1 CERTIFICATE WHICH WAS ISSUED FOR THE PURPOSE OF EXT.P2 DATED 21.3.2018.

EXHIBIT P4 TRUE COPY OF THE BANK GUARANTEE DT.

24.4.2018 ISSUED BY THE AXIS BANK.

EXHIBIT P5 TRUE COPY OF THE LETTER DTD. 7.5.2018 SENT BY THE PETITIONER TO THE EXPPORTER IN MALAYSIA.

EXHIBIT P6 TRUE COPY OF THE LETTER SUBMITTED BY THE PETITIONER DATED 14.5.2018.

EXHIBIT P7 TRUE COPY OF THE REPRESENTATION SUBMITTED BY THE PETITIONER DATED 13.6.2018 AND 25.9.2018.

EXHIBIT P8 TRUE COPY OF THE LETTER ISSUED BY THE AXIS BANK DATED 22.4.2019.

EXHIBIT P9 TRUE COPY OF THE LETTER SUBMITTED BY THE PETITIONER DATED 28.8.2019.

EXHIBIT P10 TRUE COPY OF THE COMMUNICATION FROM THE AXIS BANK DATED 9.11.2020.

RESPONDENTS' EXHIBITS:

ANNEX R1(a) COPY OF LETTER DTD.30.06.2020 TO JOINT SECRETARY (TRU), RESEARCH UNIT.

ANNEX R1(b) COPY OF LETTER DTD.27.11.2020 JOINT SECRETARY (TRU), RESERACH UNIT.

True Copy

P.S to Judge

smp