Asstt. Commr. of Cus. v. Kanishka Enterprises

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The Tax Publishers2018 TaxPub(EX) 600 2018 (361) E.L.T. 465 IN THE MADRAS HIGH COURT OF JUDICATURE BENCH S. MANIKUMAR & V. BHAVANI SUBBAROYAN, JJ. Asstt. Commr. of Cus. v. Kanishka Enterprises W.A. No. 384 of 2018, C.M.P. No. 3210 of 2018 27 February, 2018 Appellant by: V. Sundareswaran Respondent by: S. Baskaran JUDGMENT *S. Manikumar, J.* Challenge in this writ appeal is to the order of the writ Court dated 10-8-2017 made in W.P. No. 19767 of 2017, by which, the writ Court, disposed of the writ petition, directing the first respondent therein, namely, the first appellant herein, to provisionally release the goods in terms of the Order, dt. 16-6-2017, after accepting the payment of duty, amounting to Rs. 15,12,289 on the re-determined value as per SUB report and on re-verifying the Bank Guarantee and Personal Bond filed by the respondent, within a period of 10 days from the date or receipt of a copy of that order. Writ Court also directed that, it is open to the second respondent therein/second appellant herein, to examine the cargo reported by the respondent, and sought to be cleared by the said bill of entry. 2. Material on record discloses that the respondent is engaged in the business of import and trading of mobile phones and its accessories, assorted China watches of unpopular brands, etc., and for conducting the said business, they have been issued with Importer Exporter Code No. 0413038572 by Joint DGFT, Chennai. During the course of its business, the respondent had imported one consignment of mobile phone and accessories, viz. Hands free for mobile, Mobile phone pu pouch, Mobile Phone Screen guard, Mobile phone speaker, Mobile Phone cable, Mobile Phone bluetooth, Mic, Mobile Phone plastic stand, Mobile phone selfie stick, Mobile phone spare parts (ringer) all of unpopular brand and assorted China watches (unpopular brand) from the overseas supplier M/s. Milton Raise Industries Ltd., Hong Kong, vide their Invoice No. GZV-V17030019, dt. 19-3-2017 and had given a credit period of 3 months from the payment of sale consideration to the overseas supplier. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers2018 TaxPub(EX) 600 2018 (361) E.L.T. 465

IN THE MADRAS HIGH COURT OF JUDICATURE BENCH

S. MANIKUMAR & V. BHAVANI SUBBAROYAN, JJ.

Asstt. Commr. of Cus. v. Kanishka Enterprises

W.A. No. 384 of 2018, C.M.P. No. 3210 of 2018

27 February, 2018

Appellant by: V. Sundareswaran

Respondent by: S. Baskaran

JUDGMENT

S. Manikumar, J.

Challenge in this writ appeal is to the order of the writ Court dated 10-8-2017 made in W.P. No. 19767 of 2017, by which, the writ Court, disposed of the writ petition, directing the first respondent therein, namely, the first appellant herein, to provisionally release the goods in terms of the Order, dt. 16-6-2017, after accepting the payment of duty, amounting to Rs. 15,12,289 on the re-determined value as per SUB report and on re-verifying the Bank Guarantee and Personal Bond filed by the respondent, within a period of 10 days from the date or receipt of a copy of that order. Writ Court also directed that, it is open to the second respondent therein/second appellant herein, to examine the cargo reported by the respondent, and sought to be cleared by the said bill of entry.

2. Material on record discloses that the respondent is engaged in the business of import and trading of mobile phones and its accessories, assorted China watches of unpopular brands, etc., and for conducting the said business, they have been issued with Importer Exporter Code No. 0413038572 by Joint DGFT, Chennai. During the course of its business, the respondent had imported one consignment of mobile phone and accessories, viz. Hands free for mobile, Mobile phone pu pouch, Mobile Phone Screen guard, Mobile phone speaker, Mobile Phone cable, Mobile Phone bluetooth, Mic, Mobile Phone plastic stand, Mobile phone selfie stick, Mobile phone spare parts (ringer) all of unpopular brand and assorted China watches (unpopular brand) from the overseas supplier M/s. Milton Raise Industries Ltd., Hong Kong, vide their Invoice No. GZV-V17030019, dt. 19-3-2017 and had given a credit period of 3 months from the payment of sale consideration to the overseas supplier.