M/S.Enterprise International Vs. Commissioner of Customs - Court Judgment

Excerpt:
[s. abdul nazeer, j.] this rfa is filed u/s 96 cpc, against the judgment and decree dated: 19.11.2006 passed in os.no.556/2005 on the file of the xii addl. city civil judge. bangalore. decreeing the suit for the ejectment.o r d e r1. heard the learned counsel appearing for the petitioner and the learned central government standing counsel appearing on behalf of the respondents.2. the prayer sought for in the writ petition is for a direction to the respondents, to assess the bill of entry no.781824, dated 15.2.2011, by extending the benefit of additional duty exemption in terms of notification 30/2004-ce dated 09.07.2004.3. in view of the similar orders passed by this court in a number of writ petitions, including the order, dated 15.2.2010, made in w.p.no.2301 of 2010 (m/s.shiv shanti exim pvt. ltd v. the commissioner of customs), the following order is passed: i) the prayer for assessing the bills of entry by allowing the exemption from additional duty of customs (cvd), under notification no.30/2004-ce, dated 9.7.2004, cannot be granted. ii) the respondents are directed to release the goods concerned, in respect of the above said bills of entry, subject to the condition that the petitioner furnishes a bank guarantee for the entire value of additional duty of customs (cvd), to the satisfaction of the second respondent, which shall be kept alive, till the adjudication process is completed. iii) it is made clear that, as and when the bank guarantee is furnished, the respondents shall release the goods, forthwith.4. the writ petition is ordered accordingly. no costs. connected m.p.no.1 of 2011 is closed.

Judgment:
O R D E R

1. Heard the learned counsel appearing for the petitioner and the learned Central Government Standing counsel appearing on behalf of the respondents.

2. The prayer sought for in the writ petition is for a direction to the respondents, to assess the Bill of Entry No.781824, dated 15.2.2011, by extending the benefit of additional duty exemption in terms of Notification 30/2004-CE dated 09.07.2004.

3. In view of the similar orders passed by this Court in a number of writ petitions, including the order, dated 15.2.2010, made in W.P.No.2301 of 2010 (M/s.Shiv Shanti Exim Pvt. Ltd V. The Commissioner of Customs), the following order is passed:

i) The prayer for assessing the Bills of Entry by allowing the exemption from Additional Duty of Customs (CVD), under Notification No.30/2004-CE, dated 9.7.2004, cannot be granted.

ii) The respondents are directed to release the goods concerned, in respect of the above said Bills of Entry, subject to the condition that the petitioner furnishes a bank guarantee for the entire value of Additional Duty of Customs (CVD), to the satisfaction of the second respondent, which shall be kept alive, till the adjudication process is completed.

iii) It is made clear that, as and when the bank guarantee is furnished, the respondents shall release the goods, forthwith.

4. The writ petition is ordered accordingly. No costs. Connected M.P.No.1 of 2011 is closed.