TMI Blog2012 (2) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... s to comply with the local laws, at the time of the re-packing and the re-labeling of the said goods, in the customs bonded area, and goods to be subjected to necessary tests to make sure that the goods in question are fit for human consumption, before release of goods – Decided in favor of petitioner. - Writ Petition No.30323 of 2011 - - - Dated:- 12-1-2012 - MR.JUSTICE M.JAICHANDREN, J. For petitioner : Mr.B.Satish Sundar For respondents : Mr.S.Xavier Felix SCGSC O R D E R This writ petition has been filed praying that this Court may be pleased to direct the respondents to implement the final order No.1166/2011, dated 27.10.2011, made by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1962, and had allowed redemption for the purpose of re-export on payment of a fine of Rs.2,00,000/- and the penalty of Rs.1,00,000/-. 4. It had also been stated that in the event of the petitioner not causing re-export of the goods in question, within a period of 30 days, the said goods would be destroyed at the cost of the petitioner. Challenging the said order, the petitioner had filed an appeal before the Commissioner of Customs (Appeals), who had passed an order, dated 26.8.2011, confirming the order of the lower authority. However, the fine amount had been reduced to Rs.1,00,000/- and the penalty to be paid by the petitioner had been reduced to Rs.50,000/-. However, the goods in question had not been allowed for home clearance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n is done by the Port Health Authorities. The appeal is allowed in the above terms." 7. Pursuant to the said order passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai, the petitioner had been making several representations to the authorities concerned, for the release of the goods in question. However, no order has been passed for the release of the consignment, as per the order passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai, dated 27.6.2011. In such circumstances, the petitioner has preferred the present writ petition before this Court, under Article 226 of the Constitution of India. 8. The learned counsel appearing for the petitioner had submitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g of the appeal. As long as no appeal has been filed against the order of the the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai, and when no interim order had been granted against the order of the Tribunal, dated 27.10.2011, the respondents have no authority or power to detain the goods, contrary to the said order. 11. The learned counsel had further stated that if the goods in question are not released by the authorities concerned, immediately, the shelf life of the said goods would come to an end. As such, severe financial loss and serious hardship would be caused to the petitioner. Therefore, the respondents may be directed to release the goods in question, as per the order of the the Customs, Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondents. He had further submitted that the goods may be released, by the respondents, only if it is found to be fit for human consumption. 15. In view of the contentions raised on behalf of the parties concerned and on a perusal of the records available, this Court finds it appropriate to direct the respondents to release the goods in question by following the conditions prescribed in the order of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai, dated 27.10.2011, as the respondents have not been in a position to show that the order of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai, dated 27.10.2011, had already been challenged, by way of an appeal. It is found that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal, South Zonal Bench, Chennai, to make sure that the goods in question are fit for human consumption, as they would be released only after appropriate inspection by the Port Health Authorities. 18. Further, the petitioner shall abide by any further condition to be imposed by the respondents before the goods are released. The respondents shall not release the goods, unless they are found to be fit for human consumption. As such, with the above conditions, the respondents are directed to implement the order of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai, dated 27.10.2011, within a period of two weeks from the date of receipt of a copy of this order. The writ petition is disposed of accordingl ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
