TMI Blog2023 (1) TMI 557X X X X Extracts X X X X X X X X Extracts X X X X ..... 9;Adjudicating Authority' for the purposes of Section 110A read with Section 2 (1) of said Act, he would pass orders afresh qua provisional release sought for by the writ petitioners under Section 110A and the orders would be served under due acknowledgement in an acceptable mode to writ petitioners within two working days from today i.e., on or before 06.01.2023. Petition is disposed off with similar order as mentioned above. - W.P.No.33907 of 2022 - - - Dated:- 4-1-2023 - Hon'ble Mr.Justice M.Sundar For the Petitioner : Mr.S.Baskaran along with Mr.R.Yuvaraj For the Respondents : Mr.J.Vasu Junior Panel counsel (CBIT) ORDER Mr.S.Baskaran, learned counsel for writ petitioner and Mr.J.Vasu, learned Junior P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e in the description and quantity of consignment. This is captured in paragraph 8 of writ affidavit and the same reads as follows: '8.The petitioner submits 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and 2011 (269) E.L.T. A144 (SC) [Hon'ble Supreme Court order dated 04.05.2011 in appeal arising out of Delhi High Court order] . 7. Learned Revenue counsel 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) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r (Appeals) or Appellate Tribunal;' 4. Therefore, on instructions, it is submitted that 06.12.2022 communication bearing reference DIN:20221273MU0000414314 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 of the letter dated 06.12.2022 reads as follows: '2.Goods are provisionally assessed at value determined by DRI and duty is paid on this re-determined 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an along with Mr.R.Yuvaraj for writ petitioners in the captioned two writ petitions and Mr.AR.L.Sundaresan, learned Solicitor [Additional Solicitor General of India] 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 submi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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