Casino Air-Caterers And Flight ... vs Commissioner Of Customs ...
2023 Latest Caselaw 7173 Ker

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WP(C) No.20484 of 2023


                  IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                         PRESENT
                         THE HONOURABLE MR.JUSTICE C.S.DIAS
          FRIDAY, THE 23RD DAY OF JUNE 2023 / 2ND ASHADHA, 1945
                                WP(C) NO. 20484 OF 2023
PETITIONER/S:

              M/S CASINO AIR-CATERERS AND FLIGHT SERVICES
              (A UNIT OF ANJALI HOTELS PVT. LTD) BUILDING NO. VIII/2B-
              06, PALLICKAL VILLAGE, KUMMINIPARAMBA P.O., CALICUT
              INTERNATIONAL AIRPORT, KARIPUR, KONDOTTY, MALAPPURAM
              KERALA , REPRESENTED BY ITS MANAGING DIRECTOR MR. GEORGE
              DOMINIC, PIN - 673647

              BY ADVS.
              ABRAHAM JOSEPH MARKOS
              ISAAC THOMAS
              SHARAD JOSEPH KODANTHARA
              P.G.CHANDAPILLAI ABRAHAM
              AIBEL MATHEW SIBY
              V.ABRAHAM MARKOS
              ALEXANDER JOSEPH MARKOS
              JOHN VITHAYATHIL

RESPONDENT/S:

      1       COMMISSIONER OF CUSTOMS (PREVENTIVE),
              5TH FLOOR, CATHOLIC CENTRE, BROADWAY, COCHIN , KERALA,
              PIN - 682031

      2       DEPUTY COMMISSIONER OF CUSTOMS
              AIR CUSTOMS, CALICUT INTERNATIONAL AIRPORT, KARIPUR, PIN
              - 673647

      3       3) CUSTOMS EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
              KEMPEGOWDA ROAD, BENGALURU, PIN - 560009

              BY SRI Sreelal N.Warrier



       THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON   23.06.2023,          THE    COURT   ON       THE   SAME   DAY   DELIVERED   THE
FOLLOWING:
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WP(C) No.20484 of 2023


                          C.S DIAS,J.
                       ---------------------------
                  WP(C) No.20484 of 2023
                      -----------------------------
              Dated this the 23rd day of June, 2023 .

                          JUDGMENT

The writ petition is filed, inter alia, to direct the

third respondent to consider and dispose of Exts P11

appeal, P12 stay petition and P13 delay petition,

expeditiously.

2. The petitioner's case is that, aggrieved by Ext

P7 order, the petitioner has preferred Ext P11 appeal

along with Exts P12 stay petition and Ext P13 delay

petition. The petitioner apprehends that during the

pendency of Exts P11 to P13, the respondents may

enforce the assessment order. Hence the writ petition.

WP(C) No.20484 of 2023

3. Heard; Sri.Joseph Markos, the learned Senior

Counsel appearing for the petitioner and Sri.Sreelal. N

Warrier, the learned counsel appearing for the

respondents.

4. Having considered the pleadings and materials

on record and taking note of the fact that Exts P12 and

P13 are pending consideration before the third

respondent, I deem it appropriate to order the writ

petition as follows:

(i) The third respondent is directed to consider and

dispose of Exts P12 and P13, in accordance with law

and as expeditiously as possible, at any rate, within a

period of three months from the date of receipt of a

certified copy of the judgment, after affording the

petitioner an opportunity of being heard.

WP(C) No.20484 of 2023

(ii) Needless to mention that if the third respondent

condones the delay, considers the stay petition and

proposes to pass a conditional order of stay, he shall

state reason for the same.

(iii) Until such time orders are passed on Exts P12

and P13, all further proceedings pursuant to Ext P7

shall stand deferred.

SD/-

sks/23.6.2023 C.S.DIAS, JUDGE

WP(C) No.20484 of 2023

APPENDIX OF WP(C) 20484/2023

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE PETITIONER'S SPECIAL BONDED WAREHOUSE LICENSE NO.01/2016 DATED 22.09.2016

Exhibit P2 TRUE COPY OF THE CIRCULAR NO.32/2016-

CUSTOMS DATED 13.07.2016 ISSUED BY THE CBEC TO ALL CUSTOMS COMMISSIONERATES

Exhibit P3 TRUE COPY OF THE LETTER DATED 08.07.2020 ISSUED BY THE 2ND RESPONDENT DEPUTY COMMISSIONER OF CUSTOMS TO THE PETITIONER

Exhibit P4 TRUE COPY OF THE REPLY LETTER DATED 08.08.2020 ISSUED BY THE PETITIONER TO THE 2ND RESPONDENT DEPUTY COMMISSIONER OF CUSTOMS

Exhibit P5 TRUE COPY OF THE SHOW CAUSE NOTICE NO.28/2021-22-CUS. DATED 14.06.2021 ISSUED BY THE 1ST RESPONDENT COMMISSIONER OF CUSTOMS (PREVENTIVE), COCHIN TO THE PETITIONER WITHOUT ANNEXURES

Exhibit P6 TRUE COPY OF THE REPLY LETTER DATED 14.07.2021 ISSUED BY THE PETITIONER TO THE 1ST RESPONDENT COMMISSIONER OF CUSTOMS (PREVENTIVE), COCHIN

Exhibit P7 TRUE COPY OF THE ORDER (OGL.) NO. 77/2021-

22 DATED 23.11.2021 OF THE 1ST RESPONDENT COMMISSIONER OF CUSTOMS (PREVENTIVE), COCHIN

Exhibit P8 TRUE COPY OF THE LETTER DATED 31.05.2023 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER

Exhibit P9 TRUE COPY OF THE REPLY LETTER DATED 13.06.2023 ISSUED BY THE PETITIONER TO THE 2ND RESPONDENT DEPUTY COMMISSIONER OF CUSTOMS

Exhibit P10 TRUE COPY OF THE LETTER DATED 09.06.2023

WP(C) No.20484 of 2023

ISSUED BY THE 2ND RESPONDENT DEPUTY COMMISSIONER OF CUSTOMS TO THE PETITIONER.

Exhibit P11 TRUE COPY OF THE APPEAL DATED 13.06.2023 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT TRIBUNAL

Exhibit P12 TRUE COPY OF THE STAY PETITION DATED 13.06.2023 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT TRIBUNAL.

Exhibit1 P 13 TRUE COPY OF THE DELAY CONDONATION PETITION DATED 13.06.2023 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT TRIBUNAL