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The Principal Commissioner of Customs, The Deputy Commissioner of Customs (SHB) , 3. The Appraiser of Custom Special Investigation and Intelligence Branch Versus V.K. Industrial Corporation Limited

2016 (12) TMI 1106 - MADRAS HIGH COURT

Release of detained goods - 86 numbers of Hot Rolled Alloy Steel Coils - Held that: - the goods cannot be detained. The purpose of detention has almost been achieved. The test results are available with the Department. What remains to be examined is, how best we can protect the interests of the Department and chances of its quick recovery of the duty, which might be levied against the importer - thus, ends of justice would be better served, by directing the appellants to release the detained goo .....

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lants : Mr. T. Pramodkumar Chopda For the Respondent : Mr. Sujay Kantawala JUDGMENT ( Judgment of the Court was delivered by Nooty Ramamohana Rao, J. ) This appeal under Clause 15 of the Letters Patent has been preferred by the Department, calling in question the correctness of the order passed on 11.07.2016 in W.P.No.13224 of 2016 by a learned single Judge of this Court. 2. Since the learned single Judge has very crisply brought all the relevant facts necessary for disposal of the case, mercifu .....

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om the goods which have been detained, both from the lot of coils containing labels, indicating the grade, and the other lot of coils, which did not contain such labels, and then subject the samples so drawn to a test at the National Test House, Taramani, Chennai, at the expense of the writ petitioner. In the said paragraph, the learned single Judge has observed as under : "On receipt of the report and after furnishing a copy thereof to the petitioner, the respondents shall finally assess t .....

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ich the Department has raised is as to the usage of the expressions "finally assess the bill of entry", used by the learned single Judge in the above quoted portion of the order, contained in paragraph 9. Though we do not see any serious infirmity in using those expressions by the learned single Judge, to avoid any future controversy as to whether the usage of such expressions is meant to come in the way of the Department to take further action in accordance with law or not and also wi .....

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at the goods have been cleared upon payment of duty, but, however, they are detained and the process this far undertaken has revealed that the classification and the gradation, which have been entered in the self-assessment made by the importer, are found tallying. 6. Sri Pramodkumar Chopda, learned counsel for the appellant-Department would raise a contention that it may not be true and correct to say that the test report is completely matching with the standards and specifications and such a q .....

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