(Per : HONOURABLE THE ACTING CHIEF JUSTICE MR.BHASKAR BHATTACHARYA) Pursuant to our earlier order, the matter has appeared today. The learned Advocate appearing on behalf of the Union of India prays for time to file affidavit-in-reply. Let such affidavit-in-reply be given within fortnight from today. Rejoinder, if any, be filed within a week thereafter. Let the matter appear on March 21, 2012 when we have fixed other similar matters involving selfsame point as involved in this application.
After hearing learned counsel for the parties and after going through the materials on record, we find that in a somewhat similar matter, a Division Bench of Calcutta High Court in the case of Gokul Refoils Solvents Pvt.Ltd. V. Union of India, upon finding that there was no justification of confiscation of the goods sought to be imported, directed the Customs authority not to treat the goods as prohibited goods and to assess appropriate duty and pass order in accordance with the provisions of the Customs Act within a specified period and to release the same if the order passed by the Customs authority was complied with.
It appears that the Customs authority has not preferred any appeal against such order of the Division Bench of the Calcutta High Court and in pursuance thereof, the duty was assessed and ultimately, Commissioner of Customs (Appeals) by order dated July 25, 2011, which is annexed at page 83 of this application, held that the appellant fulfils all the requirements for claiming exemption under Notification No. 21/2002-Cus. dated 1.3.2002 (Entry 30 [IIA]). In the affidavit affirmed by the Customs authority in a similar matter, namely - Bharat Foods Cooperative Limited Vs. Union of India and ors.
- SCA No. 1560 of 2012, it has stated that the aforesaid order of Commissioner of Customs (Appeals), Calcutta has been accepted by the Revenue.
In view of such fact, we find that the writ-petitioner has made out 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 Bills of Entry No. 5567847 dated December 26, 2011, 5536659 dated December 22, 2011, 5536635 dated December 22, 2011 and 5563695 dated December 26, 2011 and to conform to the Standards laid down under Food Safety and Standards Act, 2006 and the applicable Regulation, and upon such processing, to have a permit for clearance within a month from today.
The petitioner is thus, entitled to an order of injunction restraining the respondents and each of them, their officers and subordinates from causing any delay or further delay in allowing the petitioner to process the consignment under the above Bills of Entry to conform to the Standards laid down under the Food Safety and Standards Act, 2006 and applicable Regulation, and upon such processing to clear the same on condition that the petitioner would give an undertaking before the respondents that in the event it fails in the SCA, within seven days of such order, would deposit before the Revenue authority the amount that will be claimed by the respondent authority.
We accordingly pass such order. Let this matter come up for hearing along with other similar matter on March 21, 2012. We pass this order in view of the fact that in the case of Gokul Refoils Solvents Pvt.Ltd. V. Union of India it has already been held by the Commissioner of Customs (Appeals) that by virtue of the Notification this particular item is exempted from duty and the Revenue has decided not to prefer any appeal.
(Bhaskar Bhattacharya, Actg. C.J.) (J.B.
Pardiwala, J.) */Mohandas Top