Kerala High Court
R Krishnanprasad vs Commissioner Of Customs on 28 May, 2024
Author: Murali Purushothaman
Bench: Murali Purushothaman
WP(C) No.17940/2024 1/7 Order Date : 28-05-2024
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
Tuesday, the 28th day of May 2024 / 7th Jyaishta, 1946
WP(C) NO. 17940 OF 2024
PETITIONER:
R KRISHNANPRASAD, AGED 65 YEARS, S/O. RAMDAS, PROPRIETOR OF KARTHIKA
TRADERS, 55/517, VILAKKANAMKODE HOUSE, PATTENCHERRY, PALAKKAD,
KERALA, PIN-678532
RESPONDENTS:
1. COMMISSIONER OF CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,
CUSTOM HOUSE, INDIRA GANDHI ROAD, WILLINGDON ISLAND, COCHIN,
PIN-682009
2. THE ASSISTANT COMMISSIONER OF CUSTOMS (APPG.), DEPARTMENT OF
REVENUE, MINISTRY OF FINANCE, CUSTOM HOUSE, INDIRA GANDHI ROAD,
WILLINGDON ISLAND, COCHIN , PIN - 682009
3. CENTRAL FERTILIZER QUALITY CONTROL AND TRAINING INSTITUTE, N.H.IV,
FARIDABAD, HARYANA, PIN-121001
4. BUREAU OF INDIAN STANDARDS, REPRESENTED BY DIRECTOR GENERAL, BAHADUR
SHAH ZAFAR MARG, NEW DELHI, DELHI, PIN - 110002
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 pass an interim order directing the Respondents to permit the
Petitioner to provisionally clear the goods covered by Ext. P-4 Bills of
Entry, pending consideration and disposal of this Writ Petition.
This petition again coming on for orders upon perusing the petition
and the affidavit filed in support of WP(C) and this Court's order dated
21.05.2024 and upon hearing the arguments of M/S ASWIN GOPAKUMAR, ANWIN
GOPAKUMAR, ADITYA VENUGOPALAN, SARANYA BABU, MAHESH CHANDRAN, ANGITA T.
MENON & ABHISHEK S. Advocates for the petitioner, SRI.P.G.
JAYASHANKAR,Advocate for R1 & R2 and of MANOJ RAMASWAMY, STANDING COUNSEL
for R4, the court passed the following:
WP(C) No.17940/2024 2/7 Order Date : 28-05-2024
MURALI PURUSHOTHAMAN, J.
---------------------------------------------
W.P (C) No.17940 of 2024
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Dated this the 28th day of May, 2024
O R D E R
The petitioner had earlier approached this Court by
filing W.P.(C) No.5844 of 2024 seeking provisional
release of consignment of Technical Grade Urea imported
by him that was found not adhering to the Biuret
content as per IS 1781: 1975, RA 20121. The learned
Single Judge dismissed the writ petition as not
maintainable holding that, whether the petitioner's
product is Technical Urea or Fertilizer Grade Urea is a
question of fact and the Court has no expertise to hold
that the Chemical Examiner's report relied upon by the
Customs authorities is incorrect. In writ appeal, W.A.
WP(C) No.17940/2024 3/7 Order Date : 28-05-2024
WP(C) NO. 17940 OF 2024
No. 316 of 2024, the Division Bench of this Court
considering the request of the petitioner for direction to
the Customs Authority to forward a sample of the
imported consignment for testing at referral laboratory,
issued the following directions vide Ext.P9 judgment:-
"1. The impugned judgment of the learned
Single Judge is not interfered with.
2. The respondents shall jointly with the
appellant, draw samples from the
consignment of the Urea imported by the
appellant which is the subject matter of
these proceedings and after giving one
sample to the appellant, send the other
samples to the referral laboratory namely,
Central Fertilizer Quality Control Unit,
Faridabad for analysis and for a test report
on the Biuret content in the said sample; as
to whether or not it conforms to the
specifications for technical grade Urea as
per IS 1781: 1975, RA 2021.
3. The referral laboratory namely Central
WP(C) No.17940/2024 4/7 Order Date : 28-05-2024
WP(C) NO. 17940 OF 2024
Fertilizer Quality Control Unit, Faridabad,
shall ensure that the analysis of the sample
is done expeditiously and that the report
thereof reaches the Kochi Customs
Authority within a month from the date of
receipt of the sample at the said laboratory.
4. The assessment of the Bill of Entry to
customs duty shall be completed based on
the report obtained from the referral
laboratory aforesaid."
2. It is submitted by the learned counsel on both
sides that, the Central Fertilized Quality Control and
Training Institute, the 3rd respondent herein has not yet
submitted the report as directed by the Division Bench
in Ext.P9 judgment.
3. Sri. Aswin Gopakumar, the learned counsel for
the petitioner, submits that the storage life of the
consignment is six months from the date of package and
will expire shortly. The present writ petition is filed for
WP(C) No.17940/2024 5/7 Order Date : 28-05-2024
WP(C) NO. 17940 OF 2024
direction to the respondents to forthwith complete all
procedures and formalities to clear the goods covered by
Ext.P4 Bills of Entry. Since the report of the 3 rd
respondent is not so far obtained, the petitioner
apprehends delay in final adjudication. Since the storage
life of the consignment will expire shortly, it is
submitted that he will suffer irreparable loss and injury.
Therefore, he prays for provisional release of the goods
covered by Ext.P4 Bills of Entry.
4. Sri. P.G. Jayasankar, the learned Standing
Counsel for respondents 1 and 2 submits that the
adjudication can be expedited. However, the report of
the 3rd respondent may be necessary for adjudication.
5. Since it is submitted by the learned Counsel for
the petitioner that the storage life of the consignment is
six months from the date of package and the report of
WP(C) No.17940/2024 6/7 Order Date : 28-05-2024
WP(C) NO. 17940 OF 2024
the 3rd respondent as directed by the Division Bench is
not yet submitted, it will be appropriate to direct the 2 nd
respondent to consider the request of the petitioner for
provisional release of the goods covered by Ext.P4 Bills
of Entry, expeditiously.
The petitioner shall make a formal request in this
regard on or before 29.05.2024, with all relevant
materials. The 2nd respondent shall consider the said
request in accordance with law, after hearing the
petitioner and pass an order, as expeditiously as possible,
at any rate, on or before 03.06.2024.
Post on 05.06.2024.
Sd/-
MURALI PURUSHOTHAMAN
JUDGE
SRJ
H/O
WP(C) No.17940/2024 7/7 Order Date : 28-05-2024
APPENDIX OF WP(C) 17940/2024
Exhibit P1 A TRUE COPY OF THE PURCHASE ORDER DATED 31.01.2024
RELEASED TO THE PETITIONER BY KERALA CO-OPERATIVE MILK
MARKETING FEDERATION LIMITED
Exhibit P2 TRUE COPIES OF THE INVOICES, PACKING LISTS AND
CERTIFICATES OF ANALYSIS DATED 11.12.2023 ISSUED BY THE
FOREIGN SELLER
Exhibit P3 TRUE COPY OF THE COMBINED TRANSPORT BILLS OF LADING
DATED 25.12.2023 ISSUED BY THE SHIPPING LINE
Exhibit P4 TRUE COPIES OF THE BILLS OF ENTRY FOR HOME CONSUMPTION
DATED 30.12.2023 FILED BY THE PETITIONER UNDER SECTION
46 OF THE CUSTOMS ACT
Exhibit P5 TEST REPORT DRAWN UP BY THE CUSTOM HOUSE LABORATORY
DATED 24.01.2024
Exhibit P6 TRUE COPY OF THE OFFICE NOTE DATED 30.01.2024 ISSUED BY
THE APPRAISER
Exhibit P7 A TRUE COPY OF THE STATEMENT DATED 26.02.2024 FILED FOR
THE RESPONDENTS IN W.P(C) NO.5844/2024
Exhibit P8 TRUE COPIES OF THE JUDGMENTS IN W.P(C) NO.5844/2024
Exhibit P9 TRUE COPY OF THE JUDGMENT IN W.A NO.316/2024
Exhibit P10 THE TEST REPORT DATED 06.04.2024 ISSUED BY THE
LABORATORY WITH RESPECT TO THE SAMPLE GIVEN TO THE
PETITIONER
Exhibit P11 TRUE COPY OF THE PENALTY ORDER DATED 06.05.2024 ISSUED
TO THE PETITIONER BY THE KARNATAKA MILK FEDERATION FOR
NON-SUPPLY OF TECHNICAL GRADE UREA
Exhibit P12 TRUE COPY OF THE PENALTY ORDERS DATED 06.05.2024 ISSUED
TO THE PETITIONER BY THE KARNATAKA MILK FEDERATION FOR
NON-SUPPLY OF TECHNICAL GRADE UREA
Exhibit P13 , THE NOTICE DATED 24.04.2024 ISSUED TO THE PETITIONER
BY THE CONTAINER FREIGHT STATION FOR IMMEDIATE
CLEARANCE OF THE GOODS
Exhibit P14 TRUE COPY OF THE LATEST PURCHASE ORDERS DATED
15.03.2024 AND 30.03.2024 ISSUED TO THE PETITIONER BY
THE KERALA CO-OPERATIVE MILK MARKETING FEDERATION
LIMITED
Exhibit P15 TRUE COPY LABORATORY TEST REPORT DATED 21.01.2024
ISSUED BY THE KARNATAKA MILK FEDERATION
