TMI Blog2015 (12) TMI 1302X X X X Extracts X X X X X X X X Extracts X X X X ..... one week - Petition disposed of. - W. P. No. 29291 of 2015, M. P. No. 1 of 2015 - - - Dated:- 12-10-2015 - R. Mahadevan, J. For the Appellant : Mr. A K Jayaraj For the Respondent : Mr. A P Srinivas, Standing Counsel ORDER The writ petition has been filed to release the goods viz., 1328 Cartons of Garment Packing Materials and Tailoring Materials Viz., Seal Tag, Shirt Pin, Shirt Clip, metal Ring Adjuster, Scissor, Thread cutter, Hand stitch button, metal button and plastic button, imported vide Bill of Entry No.2174989, dated 07.08.2015, after collecting the central duty and Additional Duty on the Excess Goods proportionately as per the value assessed by the proper Officer under the Customs Act. 2. Learned counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s goods proportionately as per the value assessed by the Proper Officer under the Customs Act, but till date not released the goods. Hence, the learned counsel for the petitioner seeks appropriate direction for release of goods. 3. Learned counsel for the petitioner brought to the notice of this Court a decision in W.P.No.21194 of 2014, dated 08.10.2014, which reads as follows: 6. The learned counsel for the petitioner, in support of his submissions placed reliance on the following decisions:- (i) Review Application No.89 of 2011 in W.A. No.582 of 2011 and, dated 25.4.2011 [Commissioner of Customs (Airports), Chennai and others v. T.Elavarasan]; (ii) W.A.(MD)548 of 2012, dated 14.8.2012 ( The Commissioner of Customs, Tutic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st of the importer should also be looked into, for which purpose, the following factors are to be considered, viz., :- (i) whether the goods are prohibitory goods; (ii) whether the goods require specific licence; and (iii) whether the goods are contra band. If these three factors are not available in a case which comes up for consideration, then, this court has to safeguard the interest of the revenue and the interest of the importer can be considered by imposing conditions. In the present case, admittedly, the import is not hit by any of the above factors. The only issue to be considered in the present writ petition is as to whether the goods declared by the petitioner is lower than the market value with an intention ..... X X X X Extracts X X X X X X X X Extracts X X X X
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