Sunitha Logistics vs The Commissioner of Customs (Seaport-Exports), The Additional Commissioner of Customs (Group-7 B) and The Director General of Foreign Trade and Ex-Officio Additional Secretary to Government of India Ministry of Commerce

M. Jaichandren, J.—Heard the learned Counsel appearing for the Petitionerand the learned Counsel appearing for the Respondents 1 and2,

as well as the learned Counsel appearing for the 3rd Respondent.

The learned Counsels appearing for both sides hadsubmitted that the issue involved in this writ petition iscovered by the judgment of this Court,

dated 2.12.2010, inW.P. No. 26964 of 2010, wherein, this Court, following theearlier order passed by the Division Bench of this Court,dated

21.10.2009, made in W.A. No. 1508 of 2009 The Commissioner of Customs (Imports), Seaport, Chennai andAnr. v. Polycraft Exports (P) Ltd.,

and Anr.),had directed the Petitioner to deposit 25% of the enhancedvalue, apart from paying the applicable rate of duty on theenhanced value.

On complying with the above saidconditions, the Respondents are directed to release thegoods, with liberty to the Respondents to proceed

further,in accordance with law.

Hence, following the order passed by this Court, on2.12.2010, in W.P. No. 26964 of 2010, the writ petition isdisposed of, directing the

Petitioner to deposit 25% of theenhanced value, apart from paying the applicable rate ofduty on the enhanced value. On complying with the

abovesaid conditions, the Respondents are directed to releasethe goods, with liberty to the Respondents to proceedfurther, in accordance with

law. No costs. Connected M.P. No. 1 of 2011 is closed.