Sree Rajendra Textiles vs The Commissioner of Customs and The Deputy Commissioner of Customs (DEPB)

K.B.K. Vasuki, J.—The Petitioner has come forward with this writ petition for the issuance of a writ of mandamus directing the

Respondents to assess Bill of Entry Nos. 3464718 Dated 10th May, 2011 filed by the Petitioner by allowing the exemption from Additional duty

of Customs (CVD) under Notification No. 30/2004-CE dated 09.07.2004 as per Final Order Nos. 941, 942 and 1109 of 2008 dated August

28, 2008 and September 29, 2008 and allow clearance of the subject goods as per the provisions of Customs Act, 1962.

The learned Counsel for the Petitioner has brought to the notice of this Court, the earlier orders passed by this Court on identical issue in W.P.

Nos.2301 of 2010, 4870 of 2010, 21244 of 2010 and 24141 of 2010, the copies of which are enclosed in page Nos. 11 to 17 of the typed set

of papers, wherein the following order has been passed:

... However considering the nature and scope of the prayer claimed in the writ petition and also taking note of the fact that the subject matter of

goods are lying for a log time, the writ petition stands disposed of with a direction against the Respondents to release the subject matter of goods

concerned in respect of the above said bill of Entry subject to the condition that the Petitioner furnishing a Bank guarantee to the entire value of

Additional Duty of Customs (CVD) to the satisfaction of the second Respondent, which should be kept alive till adjudication process is completed.

It is made clear that as and when the bank guarantee is furnished the Respondents shall forthwith release the goods.

Following the same, the writ petition is disposed of and the Respondents are directed to release the subject goods concern in respect of the

above said Bill of Entries subject to the condition that the Petitioner furnishes bank guarantee to the entire value of Additional Duty of Customs

(CVD) to the satisfaction of the second Respondent, which should be kept alive till adjudication process is completed. It is made clear that as and

when the bank guarantee is furnished, the Respondents shall forthwith release the goods. No costs.