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M/s. Green Line Versus The Commissioner of Custom - IV, The Additional Commissioner of Customs, The Assistant Commissioner of Customs,

2016 (8) TMI 877 - MADRAS HIGH COURT

Provisional clearance of seized goods - Valuation of imported goods – misdeclaration – IEC code – sub-woofers – amplifiers – CD players – search – seizure under Section 110 of the Customs Act – summon of a petitioner – petitioner one of the partner – statement recorded under section 108 of the Customs Act – whereabouts of other partner not known – Held that: - provisional release of goods permitted. The petitioner is directed to remit the entire duty as assessed by them and the differential duty .....

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e respondents – goods released - The respondent Department directed to proceed with the adjudication and while issuing show cause notice, notices should be issued to the Firm as well as to both partners and all the parties should co-operate with the adjudication proceedings – petition disposed off – decided in favor of petitioner. - W.P.No.18713 of 2016 and W.M.P.No.16344 of 2016 - Dated:- 22-6-2016 - T. S. Sivagnanam, J. For the Petitioner : Mr. A. K.Jayaraj For the Respondents : Mr.T.Chandrase .....

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ai dated 21.06.2016. 3. The petitioner is M/s.Green Line and this writ petition has been filed representing that M/s.Green Line is a Partnership Firm and Mr.S.Mohamed Kalith is one of the partners and other partner is Mr.S.Ariya. The imported goods are Sub-woofers, Amplifiers and CD players of the brands Sony, JVC Kenwood and Pioneer and a Bill of Entry No.4497899 dated 08.03.2016 was filed by the petitioner for clearance of the goods. The officers of the Customs noticed that the goods were gros .....

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ill of entry was filed by M/s.Green Line directly. 4. The stand of the Department is that as per IEC profile of M/s.Green Line issued by the Joint Director General of Foreign Trade, Chennai, it is a proprietorship concern and Mr.S.Ariya residing in Govindappa Naicken Street, Sowkarpet, Chennai has been shown as a proprietor. The office of the proprietorship concern is stated to be at No.222/93, Rangarajapuram Main Road, Kodambakkam, Chennai. Since the bill of entry was presented by M/s.Green Lin .....

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that the office has been remained closed for more than six months and the lease agreement with M/s.Green Line had expired in January 2016 itself. Thereafter, with the permission of the landlord, it appears that the office was opened and search was conducted in which it is stated that there were no incriminating documents available. The whereabouts of Shir.Ariya are not known and therefore, the Department has prima facie concluded that the IEC profile obtained in the name of M/s.Green Line repres .....

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that Mr.Mohamed Kalith had appeared in response to a summon and he has given statement and Mr.Kalith would state that he is a partner along with Mr.S.Ariya; but however, the whereabouts of Ariya are not known; but his relatives are in Chennai and he has been informed that Ariya is expected to be back in Chennai in 10-15 days. 6. Admittedly, the goods are not the prohibited items and the stand of the Department opposing the prayer made by the petitioner for provisional release is primarily on tw .....

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outs of Shri.Ariya were not known, the Department raises a serious doubt as to whether Mohamed Kalith claiming himself to be a partner of M/s.Green Line could seek for clearance of the goods. It is not in dispute that the bill of entry has been lodged individually by Mr.Kalith. A search conducted in his residential premises and the office premise of M/s.Green Line did not yield any results nor any incriminating documents have been seized. That apart, Mr.Mohamed Kalith has been cooperating with t .....

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consideration orders passed by the Hon'ble Division Bench in (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 14.08.2012 (The Commissioner of Customs, Tuticorin V. Empire Exports); and (iii) W.A.No.758 of 2014, dated 20.06.2014 (The Chief Commissioner of Customs and others V. M/s.Sri Laxmi Vijay Saw Mill, Bangalore and another) and these orders were follo .....

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