Sree Rajendra Textiles vs The Commissioner of Customs and The Deputy Commissioner of Customs

M. Jaichandren, J.—Heard the learned Counsel appearing for the Petitioner and the learned Central Government Standing counsel

appearing on behalf of the Respondents.

The prayer sought for in the writ petition is for a direction to the Respondents, to assess the Bill of Entry Nos. 3554331 dated 20th May, 2011

and 3623143 dated 27th May 2011, filed by the Petitioner, by allowing exemption from additional duty of customs (CVD), under Notification No.

30/2004 -CE dated 09.07.2004, as per the Final order Nos. 941 to 942 of 2008, dated 28.8.2008, and the final order No. 1109 of 2008, dated

29.9.2008 and allow clearance of the subject goods in this writ petition, as per the provisions of the Customs Act, 1962.

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.

The writ petition is ordered accordingly. No costs.