For Information Purpose Only vs Union Of India
2021 Latest Caselaw 10599 Ker

WP(C) 5968/2021                                 1/4

                   IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                             Present:
                      THE HONOURABLE MR. JUSTICE A.M.BADAR

                     Monday, the 29th day of March 2021/8th Chaithra, 1943
                                     WP(C) No.5968/2021
PETITIONER:

           For information purpose only
       HFCL LTD.
       (FORMERLY HIMACHAL FUTURISTIC COMMUNICATIONS LIMITED),
       PLOT NO.38, SECTOR -32, INSTITUTIONAL AREA,
       GURGAON, HARYANA 122002,
       REPRESENTED BY ITS GM (COMMERCIAL) MR. S.NAIR.

RESPONDENTS:

1.    UNION OF INDIA
       THROUGH THE SECRETARY, MINISTRY OF FINANCE,
       DEPARTMENT OF REVENUE, NORTH BLOCK,
       NEW DELHI - 110 001

2.    DEVELOPMENT COMMISSIONER
       COCHIN SPECIAL ECONOMIC ZONE,
       KAKKANAD, COCHIN - 682 037

3.    DEPUTY COMMISSIONER OF CUSTOMS
       CSEZ, OFFICE OF THE DEVELOPMENT COMMISSIONER,
       COCHIN SPECIAL ECONOMIC ZONE,
       KAKKANAD, COCHIN - 682 037

4.    THE SPECIFIED OFFICER (CSEZ)
       OFFICE OF THE DEVELOPMENT COMMISSIONER,
       COCHIN SPECIAL ECONOMIC ZONE,
       KAKKANAD, COCHIN - 682 037



         Writ Petition (civil) praying inter alia that in the circumstances stated in the affidavit
filed along with the WP(C) the High Court be pleased to direct the 3rd and 4th Respondents to
permit provisional clearance of all future consignments of FIPS including the consignments
covered under Exhibit P8 and P9 invoices on payment of 7.5% of duty and on furnishing Bank
 WP(C) 5968/2021                                2/4

Guarantee for the balance 92.5% duty as was directed in Exhibit P2 Judgment of this Hon'ble
Court, pending hearing and final disposal of the Writ Petition.


         This petition coming on for admission upon perusing the petition and the affidavit filed
in support of WP(C) and upon hearing the arguments of SRI.JOSEPH KODIANTHARA
(SENIOR ADVOCATE) along with M/S.ALEXANDER JOSEPH MARKOS, SHARAD
JOSEPH KODIANTHARA, ABRAHAM JOSEPH MARKOS, ISAAC THOMAS,
           For information purpose only
P.G.CHANDAPILLAI ABRAHAM & ABRAHAM MARKOSE, Advocates for the petitioner
and of SRI.GIRISH KUMAR.V., CENTRAL GOVERNMENT COUNSEL for Respondents,
the court passed the following:
 WP(C) 5968/2021                                3/4

                                         A.M.BADAR, J.
                                            -------------
                                    WP(C) No.5968 of 2021
                                            -------------
                              Dated this the 29th day of March 2021

                                           ORDER

For information purpose only Heard the learned counsel for the petitioner.

2. My attention is drawn to the judgment at Ext.P2 passed by this Court

whereby the 3rd respondent in the said matter was directed to permit the provisional clearance of goods covered by Ext.P1 series Bill of Entry as also all the future consignments of FIPs procured from SFO, on the petitioner furnishing a Bank Guarantee for the differential duty amount confirmed against him by the assessing authority and ensuring that the Bank Guarantee for the differential duty is confined only to such amount as remain after excluding the 7.5% paid by way of deposit for maintaining an appeal against the adjudication order. My attention is also drawn to the communication at P7 and it is argued that this communication is in conflict with the judgment at Ext.P2.

3. Learned counsel for the petitioner further submits that Clause (4) of the Circular dated 16.09.2014 permits the petitioner to pay 7.5% of the total confirmed dues for maintaining appeal and recovery proceedings cannot be initiated till disposal of the appeal by the Appellate Authority or the Tribunal in favour of the Department.

4. Learned Standing Counsel appearing for the respondents is seeking time. Post after ten weeks.In the meanwhile, interim relief as prayed.

sd/-

                                                              A.M.BADAR , JUDGE

        ajt

                                           /true copy/
 WP(C) 5968/2021                    4/4

                                                    Sd/-
                                                   ASSISTANT REGISTRAR

EXHIBIT P1 - TRUE COPY OF JUDGMENT DATED 23.11.2020 PASSED BY THIS HON'BLE COURT IN W.P.(C). NO.24568/2020

For information purpose only EXHIBIT P2 - TRUE COPY OF JUDGMENT DATED 17.12.2020 PASSED BY THIS HON'BLE COURT IN W.P.(C) NO.28231/2020

EXHIBIT P7 - TRUE COPY OF THE LETTER DATED 23.2.2021 ISSUED BY THE 4TH RESPONDENT TO THE PETITIONER

EXHIBIT P8 - TRUE COPY OF THE INVOICE NO.PRO-00024/2021 DATED 28.11.2020 ISSUED BY M/S.SFO TECHNOLOGIES PVT. LTD. TO THE PETITIONER.

EXHIBIT P9 - TRUE COPY OF THE INVOICE NO.PRO-00028/2021 DATED 8.12.2020 ISSUED BY M/S. SFO TECHNOLOGIES PVT. LTD. TO THE PETITIONER.