Agappe Diagnostic Ltd vs Union Of India
2022 Latest Caselaw 8197 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
                THE HONOURABLE MR. JUSTICE GOPINATH P.
        FRIDAY, THE 1ST DAY OF JULY 2022 / 10TH ASHADHA, 1944
                       WP(C) NO. 20683 OF 2022
PETITIONER:

           M/S.AGAPPE DIAGNOSTIC LTD.,
           IX/592A, AGAPPE HILLS, CHENGARA,
           KUNNATHUNADU GRAMA PANCHAYAT,
           KIZHAKKAMBALAM - 683 562
           MR. PAUL M. ABRAHAM
           ASSOCIATE VICE PRESIDENT - OPERATIONS

           BY ADVS.
           JAZIL DEV FERDINANTO
           JOSE JACOB



RESPONDENTS:

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

    2      SENIOR INTELLIGENCE OFFICER,
           SPECIAL INTELLIGENCE INVESTIGATION BRANCH,
           CUSTOMS HOUSE, KOCHI
           KERALA - 682 009.

    3      THE DEPUTY COMMISSIONER OF CUSTOMS
           AIR CARGO COMPLEX,
           COCHIN INTERNATIONAL AIRPORT LTD. PIN - 683 111.

           BY ADV SRI.THOMAS MATHEW NELLIMOOTTIL, SC,
           CENTRAL BOARD OF EXCISE & CUSTOMS




     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
01.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 20683 OF 2022

                                 2




                            JUDGMENT

The petitioner has approached this Court being aggrieved

by the fact that certain goods imported by the petitioner have

been detained by the Customs Department alleging wrong

classification.

2. When this matter is taken up for consideration today,

it is the submission of the learned Senior Standing Counsel

appearing for the Customs Department that the goods can be

provisionally released provided some security is provided by the

petitioner. It is submitted that the differential duty amount is

only Rs.33,334/- and the petitioner can be directed to furnish a

bank guarantee for the said amount and a bond for the

assessable value, considering the fact that if it is ultimately

found that the goods were wrongly classified, there could be a

penalty imposed.

3. The learned counsel appearing for the petitioner has

no objection to the above course of action.

4. Having regard to the aforesaid facts, this writ petition

is disposed of directing that if the petitioner furnishes a bank WP(C) NO. 20683 OF 2022

guarantee for the differential duty amount and also furnishes a

bond for the assessable value, the goods imported by the

petitioner shall be provisionally released to the petitioner

forthwith.

The writ petition is disposed of as above.

Sd/-

GOPINATH P.

JUDGE DK WP(C) NO. 20683 OF 2022

APPENDIX OF WP(C) 20683/2022

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE SAMPLE INVOICES ISSUED BY THE VENDOR

Exhibit P2 TRUE COPY OF THE SAMPLE BILLS OF ENTRY

Exhibit P3 TRUE OF THE SUMMONS DATED 17.03.2022

Exhibit P4 TRUE COPY OF THE REPLY DATED 25.03.2022

Exhibit P5 TRUE OF THE SUMMONS DATED 29.03.2022

Exhibit P6 TRUE COPY OF THE WRITE UP RECEIVED FROM THE VENDOR

Exhibit P7 TRUE COPY OF THE E-MAIL SENT DATED 14.04.2022 TO RESPONDENT NO.2 ENCLOSING THE DOCUMENTS

Exhibit P8 TRUE COPY OF THE REPLY DATED 13.4.2022 AND, POSTAL DISPATCH RECEIPT DATED 19.04.222 AND POSTAL ACKNOWLEDGMENT DATED 20.04.2022

Exhibit P9 TRUE COPY OF THE INVOICE DATED 09.05.2022

Exhibit P10 TRUE COPY OF BILL OF ENTRY DATED 13.05.2022