Madras High Court
M/S.Maersk Line India Pvt Ltd vs The Commissioner Of Customs on 9 August, 2024
Author: C.Saravanan
Bench: C.Saravanan
W.P.Nos.8789 of 2021 etc., batch
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 09.08.2024
CORAM
THE HONOURABLE MR.JUSTICE C.SARAVANAN
W.P.Nos.8789, 8794, 8799, 8802, 8806, 8810 & 8814 of 2021
and
W.M.P.Nos.9320, 9323, 9329, 9334, 9341, 9345 and 9348 of 2021
W.P.No.8789 of 2021:-
M/s.Maersk Line India Pvt Ltd,
104/29, Thousand Lights West,
Thousand Lights, Chennai,
Tamil Nadu – 600 006.
Represented by its Authorized Signatory,
Mr.P.Kumaran ... Petitioner
Vs
1.The Commissioner of Customs,
Chennai IV Commissionerate,
Customs House,
No.60, Rajaji Salai,
Chennai – 600 001.
2.The Joint Commissioner of Customs,
Chennai IV Commissionerate (UCC),
Customs House,
No.60, Rajaji Salai,
Chennai – 600 001. ... Respondents
https://www.mhc.tn.gov.in/judis
1/7
W.P.Nos.8789 of 2021 etc., batch
Prayer: Writ Petition filed under Article 226 of the Constitution of India,
for issuance of a Writ of Certiorari, to call for the records relating to the
impugned Order in Original No.79067/2021 dated 20.01.2021, vide
F.No.S.Misc.159/2020-UCC passed by the 2nd respondent and quash the
same.
For Petitioner : Mr.C.Thiagarajan
(in all W.Ps)
For Respondents : Mr.M.Santhanaraman
(in all W.Ps) Senior Standing Counsel
COMMON ORDER
By this common order, all these Writ Petitions are being disposed
of. In these writ petitions, the petitioner has challenged the respective
impugned orders in Original Nos., as detailed below:-
S. W.P.Nos Date of Date of Impugned Date of
No Import issuance of order in Order in
SCN Original Nos. Original
1 8789/2021 14.06.2012 06.01.2021 79067/2021 20.01.2021
2 8794/2021 23.04.2012 14.12.2020 78760/2020 31.12.2020
3 8799/2021 26.05.2012 04.11.2013 78979/2021 11.01.2021
4 8802/2021 22.08.2013 09.12.2020 78746/2020 29.12.2020
5 8806/2021 23.08.2004 23.02.2021 79584/2021 04.03.2021
6 8810/2021 12.05.2013 28.01.2021 80570/2021 03.03.2021
7 8814/2021 11.09.2013 28.01.2021 80571/2021 04.03.2021
https://www.mhc.tn.gov.in/judis
W.P.Nos.8789 of 2021 etc., batch
2. The petitioner is a steamer agent who had imported consignment
of metal scraps from different importers. The allegations against the
petitioner in the above mentioned Show cause Notices are that the
petitioner has failed to comply with the mandatory requirements of
Circular No.56 of 2004 dated 18.10.2004 read with Chennai Custom
House Public notice 152/2004 dated 19.10.2004, in terms of which, it
was the responsibility of the steamer agent/petitioner to collect
Pre-Shipment Inspection (PSI) certificate before loading the cargo on the
ship.
3. Under these circumstances, the above mentioned Show
Cause Notices were issued under Section 124 of the Customs Act, 1962.
In these Show Cause Notices, the petitioner was called upon to show
cause as to why the penalty under Sections 112(a)/117 of the Customs
Act, 1962, should not be imposed on it. By the impugned orders, the
petitioner has also been imposed with penalty of Rs.1,00,000/- each in
the respective Show Cause Notices.
https://www.mhc.tn.gov.in/judis
W.P.Nos.8789 of 2021 etc., batch
4. The learned counsel for the petitioner would submit that
an identical issue came up before this Court in W.P.(MD).Nos.8247 of
2021 etc., batch in the case of the petitioner, wherein, orders confirming
the proposal in the show cause proceedings against the petitioner were set
aside by this Court vide its order dated 21.12.2023.
5. On the other hand the learned counsel for the respondents
would submit that the petitioner has an alternate remedy before the
Appellate Commissioner under Section 128 of the Customs Act, 1962
and therefore these writ petitions are liable to be dismissed.
6. That apart, on merits, it is submitted that as a
Steamer/Liner, the petitioner was bound by the above circular and having
failed to comply with the above requirements, the petitioner was imposed
with the penalty under Sections 112(a) and 117 of the Customs Act,
1962 and therefore there is no merits in the writ petitions.
https://www.mhc.tn.gov.in/judis
W.P.Nos.8789 of 2021 etc., batch
7. I have considered the arguments advanced by the learned
counsel for the petitioner and the learned counsel for the respondents.
8. Operative portion of the Court's order dated 21.12.2023
reads as under:-
“7. Applying the reasoning contained in the above
judgments it leaves no room for any doubt in my mind
that the impugned proceedings under Section 124 of
the Act, 12 years after the import is liable to be set
aside on the ground of unreasonable delay. Thus the
impugned proceedings are set aside. The writ petitions
stand disposed of. No costs. Consequently, connected
miscellaneous are closed.”
9. Since the issue stands squarely covered in favour of the
petitioner in terms of order of this Court's dated 21.12.2023 in
W.P.Nos.8247 of 2021 etc., batch, this writ petition deserves to be
allowed in so far as the petitioner is concerned.
https://www.mhc.tn.gov.in/judis
W.P.Nos.8789 of 2021 etc., batch
10. Under these circumstances, the impugned orders are
quashed insofar as the petitioner is concerned. Accordingly, these writ
petitions stand allowed. No costs. Consequently, the connected
miscellaneous petitions are closed.
09.08.2024
Index : Yes/No
Internet : Yes/No
Speaking Order/Non-Speaking Order
Neutral Citation : Yes/No
jas
To
1.The Commissioner of Customs,
Chennai IV Commissionerate,
Customs House,
No.60, Rajaji Salai,
Chennai – 600 001.
2.The Joint Commissioner of Customs,
Chennai IV Commissionerate (UCC),
Customs House,
No.60, Rajaji Salai,
Chennai – 600 001.
https://www.mhc.tn.gov.in/judis
W.P.Nos.8789 of 2021 etc., batch
C.SARAVANAN, J.
jas
W.P.Nos.8789, 8794, 8799, 8802,
8806, 8810 & 8814 of 2021
and
W.M.P.Nos.9320, 9323, 9329, 9334,
9341, 9345 and 9348 of 2021
09.08.2024
https://www.mhc.tn.gov.in/judis
