TMI Blog2023 (1) TMI 396X X X X Extracts X X X X X X X X Extracts X X X X ..... under due acknowledgement in an acceptable mode to writ petitioners within two working days from today i.e., on or before 06.01.2023. This submission is also recorded. Though obvious it is made clear that this Court has not expressed any view or opinion on the merits of the matter and as regards orders to be made by aforementioned officer i.e., 'Adjudicating Authority', all rights and contentions of both sides including the prayers made in the captioned writ petitions are preserved. Petition disposed off. - W.P.Nos.34159 & 34007 of 2022 - - - Dated:- 3-1-2023 - Hon'ble Mr.Justice M.Sundar For the Petitioners : Mr.S.Baskaran along with Mr.R.Yuvaraj For the Respondents : Mr.AR.L.Sundaresan, Additional Solicitor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its that during such examination carried out, the investigating authorities had informed that as against the declared quantity of (i) 4010 dozens 48120 numbers of Mini LCD, packed in 248 cartons and (ii) 810 dozens-9720 numbers of Plastic Touch Glass, packed in 13 cartons, the following goods were also found, viz., (a) Complete Touch + Display Assembly was found in 249 cartons, with a total quantity of 42630 pieces (ii) Touch Glass for Mobile was found in 8 cartons, with a total quantity of 6880 pieces and (iii) Feature Phone Display Screen with PCB was found in 4 cartons, with a total quantity of 1980 pieces, while confirming that, there was 261 boxes, that was tallying with documents.' 3. Learned counsel submits that writ peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel submitted that the writ petitioner has an alternate remedy vide Section 128 of 'The Customs Act, 1962' {'said Act' for the sake of convenience}. 8. To be noted, Navshakti ratio is to the effect that there are no separate set of conditions qua provisional release and therefore, parameters codified for provisional assessment of release qua Section 18 of said Act shall be applied in cases of this nature. 9. As regards alternate remedy, learned counsel for writ petitioner submits that impugned order is contrary to Customs (Provisional Duty Assessment) Regulations, 2011 and warrants interference in writ jurisdiction. 10. Of the aforementioned two conditions which writ petitioner is complaining of, conditio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14 is only a communication regarding approval said to have been given for provisional release by the adjudicating authority. Therefore, the decision or order of adjudicating authority (first respondent) has not been communicated to the writ petitioner until today. Learned Revenue counsel attempted to say that this is a covering letter. This is the obtaining position. If this 06.12.2022 communication from the second respondent to the importer has to be treated as communication under cover of which this decision or order of the adjudicating authority has been communicated to the writ petitioner, the decision or order of the adjudicating authority should have been annexed or enclosed to the same. Admittedly, there is no annexure or enclosure. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... value.' 7. Faced with the above situation, learned Revenue counsel expressed regret and submitted that an error has occurred qua condition No.2 of the communication. Learned Revenue counsel went on to request for time to produce the decision or order of first respondent under Section 110A. Interestingly and intriguingly, the date of order or any reference has not been mentioned in the 06.12.2022 communication. On instructions, it is submitted that it is Note No.3 dated 01.12.2022 and the order is said to have been made at 12.47.p.m. 8. Let the order/decision of first respondent said to have been made under Section 110A of said Act be placed before this Court. Further order and further trajectory will depend on the order/decisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... instructed by Mr.M.Santhanaraman, learned Senior Standing counsel for Customs on behalf of respondents in both the captioned writ petitions are before this Court. 6. Adverting to aforementioned earlier proceedings, learned Solicitor on instructions [to be noted, Mr.C.Thiyagarajan, Additional Commissioner of Customs, Air Cargo Complex, Meenambakkam, Chennai-600 027 is present in Court instructing the Revenue counsel, who in turn instructing counsel qua learned Solicitor] submits that I impugned communication and II impugned communication will now stand withdrawn. This submission is recorded. 7. Be that as it may, on instructions learned Solicitor goes on to submit that Additional Commissioner of Customs, Air Cargo Complex, Meenambakkam ..... X X X X Extracts X X X X X X X X Extracts X X X X
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