9911796707
TMI Blog2015 (12) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... loy Steel Deformed Bars falling under Chapter Heading 7228 of the CTA. 02. Briefly stated the facts of the case are that the petitioner Anik Industries Limited is a private company, incorporated under the Companies Act and engaged in the business of import of Alloy Steel deformed reinforcement bars. In the Course normal business the petitioner has placed an order for import of the goods Alloy Steel reformed bars as per the contract bearing No.HL1415142-S dated 24/06/2014, by M/s. Hebei Taigang Iron & Steel Rolling Company Limited, China. The said manufacturer is a registered manufacturer of goods in accordance with the British Standards. The goods were shipped under the Commercial Invoice dated 04/09/2014. The Chinese manufacturer also iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not covered under Serial No.5 of the amended schedule to the Steel Quality Control Order. Counsel vehemently urged that the consignments of 25 M.M., 12 M.M., 16 M.M. & 2 M.M. imported deferred bars aggregating 4426.280 MT covered by the commercial invoice dated 4th September 2014 were not answerable to the 2nd Amendment of 2014 which came into effect from 04th December 2014 and the respondents were wrongly not clearing the goods of the petitioner. 04. Secondly, Counsel also urged that the impugned Circular was also challenged by this petition to be arbitrary, unreasonable and perverse since it does not satisfy the dual test as the items mentioned under the relevant B.I.S. (Bureau of Indian Standards) and its corresponding heading of ITC ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... risdiction to this Court and no question should be raised regarding the application of the Circular which was published at Delhi; to the cause of the respondent as impugned in the writ appeal/petition. It is also submitted that the imported goods are intended for sale within the jurisdiction of this Court, therefore, Indore Court is having jurisdiction to try the case and, therefore, the writ petition is maintainable. Counsel for the petitioner has vehemently urged the fact that Circulars issued by the Central Government can be challenged anywhere in the whole of the country. Moreover, the Circular has also been considered by the Bombay High Court as relied on by the respondent and therefore no question regarding the jurisdiction of this Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Circular in no way prohibits the Petitioners from importing the goods. The same does not hold up unnecessarily the consignments. We are also not in agreement with the petitioners that the Circular is based on irrelevant, extraneous and nongermane considerations. The circular is also not discriminatory or malafide. It is not ignoring any of the provisions of law. The Circular does not violate the mandate of Article 19(1) (g) of the Constitution of India or 300A of the Constitution of India. As a result of this conclusion, the Writ Petition fail. Rule is discharged in each of these Writ Petitions. There will be no orders as to costs." Counsel also relied in the case of M.P. State Mining Corporation Limited vs. Sanjeev Bhaskar & ors., (2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Bureau of Indian Standards and hence it is applicable to the petitioner. I however find that such is not the present case. So also considering the submissions of both the Counsel; I also find that the explanation to the amended schedule indicates that any case falling under the ITC (HS) Codes notified under the Order shall not be restricted if they are not corresponding BIS Standard in Column and the explanation can not be read to mean Steel Quality Control order shall be applicable to goods for which no ITC (HS) Code have been notified at all. Similarly, the issuance of the Steel Quality Control order Alloy Steel Products not covered by the headings and sub-heading of the ITC (HS) mentioned in the order have been allowed clearance at v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n territorial limit of High Court's jurisdiction." 11. In this light, as mentioned in para 5 of the judgment above, Anik Industries Limited has registered office at Indore and conducts its business therefrom. Besides, the agreement has been entered into by the petitioner at Indore itself. Besides from the fact that the Bombay High Court has considered the impugned Circular; and similarly, the Court of Madras is also seized of the matter clearly indicating that the impugned Circular can be challenged in the present case at Indore High Court also. 12. Although the goods retained at the port of Chennai for want of clearance and have not been transported to Indore and hence part of the cause of action accrues to the petitioner at Indore. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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