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M/s. The Rainco India Versus The Deputy Commissioner of Customs (Group-II) , The Directorate of Revenue Intelligence

2016 (12) TMI 1105 - MADRAS HIGH COURT

Release of detained imported goods - Axe Oil, 5 different container (bottle) 3ml, 5ml, 10ml, 28ml and 56 ml imported from Singapore - requirement of MRP declaration - Held that: - MRP or RSP is not required to be declared in respect of bottles of 10ml and less than that. Therefore, the Court observed that if there is no requirement for smaller quantities, appropriate orders may be issued for release of the items and in respect of larger quantities, the respondents were granted discretion to pass .....

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r. V. Sundareswaran ORDER Heard the submission of Mr.G.Derriksom, learned counsel for the petitioner and Mr.V.Sundareswaran, learned Senior Panel Counsel for the respondents. 2. The petitioner is before this Court for the second time seeking for the release of the goods covered under the Bill of Entry No.5569500 dated 09.06.2016 Axe Oil 5 different container (bottle) 3ml, 5ml, 10ml, 28ml and 56 ml imported from Singapore. The matter was vehemently contested before this Court by the Revenue and t .....

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tities, the petitioner's request is that provisional release may be considered by the respondent. The second respondent has filed an elaborate counter affidavit and what would be relevant to note is that the petitioner is not cooperating in the adjudication. However, there is a counter allegation made against the Department saying that in spite of the petitioner appearing before the authorities concerned, the matter is being unreasonably delayed. Considering the prayer sought for, there will .....

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or release of the items. 4. In respect of the larger quantities, it is open to the respondent, to pass appropriate orders. While considering the Bill of Entry No.5569500, if there are other oils also imported and clearance sought for under the same Bill of Entry, it is open to the respondent to consider the request made by the petitioner in respect of those items also. Needless to state that the petitioner shall appear before the respondents, within a period of one week from the date of receipt .....

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P is not required to be declared in respect of bottles of 10ml and less than that. Therefore, the Court observed that if there is no requirement for smaller quantities, appropriate orders may be issued for release of the items and in respect of larger quantities, the respondents were granted discretion to pass appropriate orders. 4. It appears that the respondents have not appreciated the scope of the direction issued by this Court and passed an omni bus order dated 21.10.2016 directing the peti .....

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