The Commissioner Of Customs vs M/S.Viswa Enterprise
2024 Latest Caselaw 17566 Mad

Citation : 2024 Latest Caselaw 17566 Mad
Judgement Date : 4 September, 2024

Madras High Court

The Commissioner Of Customs vs M/S.Viswa Enterprise on 4 September, 2024

Bench: R.Suresh Kumar, C.Saravanan

                                                                                          W.A.No.2628 of 2024

                                       IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                        DATED: 04.09.2024

                                                               CORAM

                                          THE HON'BLE MR.JUSTICE R.SURESH KUMAR
                                                           AND
                                           THE HON'BLE MR.JUSTICE C.SARAVANAN

                                                   Writ Appeal No.2628 of 2024

                     1.The Commissioner of Customs
                       Customs House
                       No.60, Rajaji Salai, Chennai 600 001.

                     2.The Additional Commissioner of Customs
                       (Imports), Group-1, Customs House
                       No.60, Rajaji Salai, Chennai 600 001.

                     3.The Deputy Commissioner of Customs
                       (Imports) Group-1, Customs House
                       No.60, Rajaji Salai, Chennai 600 001.                    ...    Appellants

                                                                 Vs.


                     M/s.Viswa Enterprise
                     Rep.by its Prop.Mohit Gulsan Basin
                     G-60, Agarwal Modern Bazar
                     C-33, Lawrence Road
                     New Delhi- 110 035.                                        ....   Respondent

                                                                 -----
                                  Writ Appeal under Clause 15 of the Letters Patent against the order dated
                     12.02.2024 in W.P.No.110 of 2024.
                                                                 -----
                                        For Appellant       : Mr.M.Santhanaraman



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                                                                                                W.A.No.2628 of 2024

                                                            JUDGMENT

(Delivered by C.SARAVANAN, J.)

The Revenue is on appeal against the order by the Writ Court dated

12.02.2024 in W.P.No.110 of 2024. By the impugned order, the learned Single

Judge has allowed provisional release of areca nuts imported from Sri Lanka on

the following conditions:

i. The petitioner is directed to provide an indemnity bond for 100% of the duty payable in case it is concluded in the assessment proceedings that the petitioner is not entitled to exemption from Customs Duty.

ii. The petitioner is further directed to provide a bank guarantee for 0% of customs duty from a nationalized bank, which shall be for an initial term of one year subject to renewal until conclusion of assessment.

iii. Both the indemnity bond and bank guarantee shall be submitted within one week from the date of receipt of a copy of this order. iv. Subject to the fulfilment of the two conditions specified above, respondents 1 and 2 are directed to provisionally release the goods within one from the date of fulfilment of the above conditions."

2. The grievance of the Department is that the above conditions are

contrary to Section 18(d) of the Customs Act, 1962. Learned counsel for the

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appellant Department also submits that the order has been complied, however

there is a larger issue as the impugned order is being treated as a precedent.

3. We have considered the arguments advanced by the learned counsel

for the appellant / Revenue. We are of the view that the order passed by the

learned Single Judge cannot be treated as a precedent as it is confined to the

peculiar facts and circumstances of the case of the respondent / assessee. With

this clarification, the writ appeal is dismissed. No costs.

                                                                       (R.S.K.,J.)    (C.S.N.,J.)
                                                                             04.09.2024
                     NCS : Yes/No
                     Index : Yes/No
                     KST




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