(Per : HONOURABLE THE ACTING CHIEF JUSTICE MR.BHASKAR BHATTACHARYA) Pursuant to our earlier direction dated February 06, 2012, the Revenue has filed affidavit-in-reply and in the said reply it is submitted that the Additional Commissioner of Customs (Port), Custom House, Kolkata, has informed in letter F.No.S202GR-I(P)-24/2011A dated February 07, 2012 that the department did not prefer any appeal against the order passed by the Hon'ble Calcutta High Court in the matter of Gokul Refoils and Solvents Limited v. Union of India and others. Although it is contended that the order passed by the Commissioner of Customs (Appeals) in the case of Gokul Refoils and Solvents Limited, is not binding upon the Commissioner of Customs, Kandla, at the same time, it is admitted in the affidavit that the Assistant Commissioner of Customs (Port), Custom House, Kolkata, by his letter dated February 07, 2012 has informed that the order in Appeal No.KOL/CUS/CKP/213/2011 passed by Shri V.K. Puri, Commissioner (Appeals), Kolkata has been accepted by the Committee of Commissioners where the same issue involved in this application, has been decided against the Revenue.
In view of such fact, we find that the petitioner has made a strong prima facie case to have an interim order to allow the petitioner to clear the imported consignment of Crude Palm Oil (Edible Grade) under the Bills of Entry dated January 18, 2012 bearing Nos.5767480, 5767513 and 5767684, to conform to the standards laid down under the Food Safety and Standards Act, 2006 and the applicable regulations and upon such processing to permit clearance thereof within one month.
The petitioner is also entitled to an order of injunction restraining the respondent and each of them, their officers and subordinates from causing any delay or further delay in allowing the petitioner to process the imported consignment under the above Bill of Entry to conform to the standards laid down under the Food Safety and Standards Act, 2006 and the applicable regulations and upon such processing to clear the same on condition that the petitioner would give an undertaking before the respondent that in the event it fails in this Special Civil Application, the petitioner will within seven days of such order deposit before the Revenue authority the amount that would be claimed by the respondent-authority in that behalf. We, accordingly, pass such order.
Let the matter come up for final hearing on March 21, 2012.
Direct Service is permitted.
(Bhaskar Bhattacharya, Acting C.J.) (J.B.
Pardiwala, J.) Aakar Top