High CourtsSingle Bench(2015) 02 CAL CK 0092

Ansun Systems Consulting Pvt. Ltd. vs Commissioner of Customs (Port)

Calcutta High Court · Decided on 16 February 2015 · Citation: (2015) 319 ELT 45

HON’BLE JUDGES
I.P. Mukerji, J
CASE NUMBER
Writ Petition No. 127 of 2015

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Judgment

11 paragraphs · 398 words

I.P. Mukerji, J.

1.

The facts of this case are more or less identical to W.P. No. 1093 of 2014 [Champalal Omprakash and Anr. v. Commissioner of Customs (Port) and Ors.] which was decided by this Court on 24th November, 2014. The only difference is that the bills of entry have been filed by the petitioner with the Customs Department, but they have so far not been assessed.

2.

The grievance of the writ petitioner is that the goods are unnecessarily incurring demurrage charges.

3.

In those circumstances, I direct the appropriate Commissioner of Customs to assess a provisional redeemable value of the goods. This amount will be deposited by the petitioner with the Commissioner who, in turn, will keep it in a separate interest bearing term deposit account, providing intimation thereof to the advocate on record for the petitioner.

4.

In the mean time, let the imported goods be warehoused in a private godown hired by the writ petitioner. The goods will be inventorised by the Customs under the supervision of the Special Officer appointed by this Court before they leave the Customs area. The goods will be stored in the godown subject to re-inventory by the Customs at the time of storing and will be subject to the Special Officer''s supervision and control. The Customs will make periodic inspection of the goods.

5.

Mr. Rabindra Nath Pal, learned Advocate and member of Bar Association, is appointed a Special Officer at an initial remuneration of 1,000 GMs. to be paid by the petitioner.

6.

The goods will only be allowed to be removed by the Customs upon the petitioner depositing the amount determined by the Commissioner to be the redeemable value of the goods with the Commissioner of Customs (Port).

7.

The provisional redeemable value of the goods will be indicated by the Commissioner by 20th February, 2015. The process of transfer of the goods to the warehouse will commence within three working days of the petitioner de positing the redeemable value of the goods.

8.

No affidavits were invited. The allegations contained in the petition are deemed not to be admitted.

9.

This writ application is accordingly disposed of.

10.

This order will not prevent the petitioner from taking further action for release of the goods or otherwise. Certified copy of this order, if applied for, be supplied to the parties upon compliance with requisite formalities.