Kerala High Court
M/S Selva Vinayaga Tex vs Superintendent Of Customs on 28 June, 2024
Author: Murali Purushothaman
Bench: Murali Purushothaman
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
FRIDAY, THE 28TH DAY OF JUNE 2024 / 7TH ASHADHA, 1946
WP(C) NO. 10864 OF 2024
PETITIONER:
M/S SELVA VINAYAGA TEX,
1/113-B, SP GARDEN BACK SIDE,
KARUMAPALAYAM, AVINASHI TQ, TIRUPPUR.
REPRESENTED BY ITS PROPREITOR -
SHANMUGA SUNDARAN PIN - 641654
BY ADVS.
G.HARIHARAN
PRAVEEN.H.(K/1441/2002)
K.S.SMITHA(K/106/2012)
B.R.SINDU(K/632/2002.)
V.R.SANJEEV KUMAR(K/000741/2017)
V.ROHITH(K/000324/2024)
AFNA V.P.(K/0128/2024)
RESPONDENT:
SUPERINTENDENT OF CUSTOMS,
CUSTOMS HOUSE, WILLINGDON ISLAND,
COCHIN, PIN - 682009
BY ADV P.G.JAYASHANKAR
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
28.06.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 10864 OF 2024 : 2 :
JUDGMENT
The petitioner is a proprietorship carrying on the
business of manufacture and export of apparels.
Pursuant to the seizure of certain garments from the
petitioner, Ext.P6 provisional release order was
passed by the respondent on the following conditions:
"a. Execution of Bond for
Rs.1,06,62,972/- (Rupees One Crore six
Lakh Sixty Two Thousand Nine Hundred
and Seventy Two only); and
b. Furnishing of a Bank Guarantee
for Rs.13,00,000/- (Rupees Thirteen Lakh
only) having auto renewal clause or cash
deposit for the same amount in favour of
the Commissioner of Customs, Custom
House, Cochin."
Aggrieved by the aforesaid conditions, the petitioner
has approached this Court.
2. When this writ petition came up for
consideration on 14.06.2024, the learned counsel for
the petitioner submitted that directions may be
issued to the respondent to modify the conditions in
Ext.P6 provisional release order by accepting Fixed
Deposit receipt covering the amount in lieu of Bank
Guarantee.
3. The learned Standing Counsel, on instructions
from the respondent, submits that the petitioner's
request to submit the Fixed Deposit receipt, covering
the amount referred to in Ext.P6 in lieu of Bank
Guarantee can be accepted subject to the fulfillment
of the following conditions:
"a. The FDR should be from a
nationalized bank.
b. The FDR should be lien
marked in favour of the Commissioner of
Customs, Kochi.
c. The Original FD receipt
should be handed over by the party to
the Department, which shall be kept in
safe custody by the Department.
d. The Department shall obtain a
letter from the bank acknowledging the
lien marking.
e. No variation to the FDR will
be permissible, except based on explicit
written permission by the Commissioner
of Customs.
f. The Commissioner of Customs
be given the authority to liquidate the
FD Receipt, and to appropriate the
amounts to the Government Account, if
so required, after the proceedings are
completed, without the approval of the
party (exporter).
g. The FDR must remain valid in
a manner that allows it to be liquidated
immediately upon request by the
Commissioner of Customs and it should
be automatically renewed until the
Commissioner of Customs, Kochi orders
its liquidation."
4. The learned counsel for the petitioner submits
that the petitioner can furnish the Fixed Deposit
receipt in lieu of Bank Guarantee on the conditions
aforesaid.
5. Accordingly, there will be a direction to the
respondent to provisionally release the seized article
by accepting the Fixed Deposit receipt covering the
amount referred to in Ext.P6 in lieu of Bank
Guarantee, subject to the conditions aforesaid, within
a period of ten days from the date of furnishing the
Fixed Deposit.
The writ petition is disposed of with the above
direction.
Sd/-
MURALI PURUSHOTHAMAN
JUDGE
SB
APPENDIX
PETITIONER EXHIBITS
Exhibit P1 A TRUE COPY OF THE EXPORT INVOICE
Exhibit P2 THE TRUE COPY OF THE TAX INVOICE OF THE
PETITIONER BEARING NO. 9, DATED
18.05.2022
Exhibit P3 A TRUE COPY OF THE SEARCH NOTICE
BEARING THE REFERENCE NUMBER CBIC-DIN-
2023-1281O1000000BC54, DATED 13.12.2023
Exhibit P4 A TRUE COPY OF THE SEIZURE MEMORANDUM
DATED 24.11.2023 BEARING REFERENCE
NUMBER F. NO. CUS/SIIB/INT/730-/2023-
SIIB
Exhibit P5 A TRUE COPY OF THE RESTRAINT ORDER
BEARING REFERENCE NUMBER F. NO.
CUS/SIIB/INT/730/2023-SIIB, DATED
24.11.2023
Exhibit P6 THE TRUE COPY OF THE PROVISIONAL
RELEASE ORDER ISSUED BY THE RESPONDENT
FOR THE SEIZED GOODS COVERED UNDER
SHIPPING BILL NO. 5202435, BEARING
REFERENCE NUMBER F. NO.
CUS/SIIB/INT/730/2023-SIIB, DATED
21.12.2023
