Full Judgment Text
2007:BHC-AS:16204-DB
((-1-))
HVN
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
CIVIL APPELLATE JURISDICTION
WRIT PETITION NO. 6183 OF 2007
Dinesh International Ltd. .... Petitioner
Versus
The Union of India and Ors. ... Respondents
ALONG WITH
WRIT PETITION NO. 6185 OF 2007
M/s. Vipin Enterprises ... Petitioner
Versus
The Union of India and Ors. ... Respondents
Mr. Prakash Shah, V. Sridharan and Mr. Jitu
Motwani i/by PDS Legal for Petitioner.
Mr. P.S. Jetly with Ms. Bharti Mahant with Mr.
S.D. Bhosale for Respondents.
CORAM: F.I. CORAM: F.I. REBELLO CORAM: F.I. REBELLO & REBELLO
J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ.
DATED: AUGUST 31, 2007 DATED: AUGUST 31, 2007 DATED: AUGUST 31, 2007
P.C.: P.C.:
P.C.:
. Rule in both the Petitions. Heard forthwith.
. By the common order dated 10.10.2006 in two
appeals which were pending before it, the learned
tribunal in the case of Petitioner in Writ Petition
No. 6183 of 2007 has directed predeposit of Rs. 98
lacs and in the case of Petitioners in W.P. No.
6185 of 2007 has directed pre deposit of Rs.48 lacs.
The respondents have raised preliminary objections
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that he had served the Petitioners at the address
given by the Petitioners and they were not
traceable. In the petitions filed before this
court, the addresses given is the same place where
the respondents had tried to serve them.
. In view of the above, Mr. Dinesh Goel in W.P.
No. 6183 of 2007 has filed an affidavit today
setting out his business address as also residential
address. Similarly in W.P.No. 6185 of 2007
Mr.Dinesh Goel, Director has also filed affidavit
setting out his business address as well as
residential address.
. It is the case of the Petitioner that considering
the general Exemption No.29 read with Notification
No.99 of 2000 dated 6.3.2000 once the Petitioners
imported any goods in India and produced certificate
as required under Rule 11 of the Notification dated
6.3.2006 it is not open to the Custom Authorities in
the country of import i.e. India to go beyond the
certificate.
. On the other hand on behalf of the revenue their
learned counsel points out that mere fact that
certificate is issued itself would not preclude the
custom authorities from examining whether the goods
imported based on the certificate in fact meet the
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requirements of import of goods and the general
exemption No.29.
. In our opinion the matter requires serious
consideration by the tribunal.
. The question is whether in these circumstances
the order of predeposit as made ought to be
sustained or set aside or varied.
. After having come to the conclusion that there is
prima facie arguable case, the only question that we
are called upon as set out earlier is the amount of
predeposit. In the normal course, the entire amount
would have required tobe pre deposited. A power has
been conferred in the matter of exemption of
deposit. That discretion has been exercised.
Normally this court in the exercise of its extra
ordinary jurisdiction would not interfere in such
matters. The contention of the respondents for
assessment is basically based on the import value of
the goods in Shrilanka and thereafter exported from
Shrilanka into India. In our opinion, considering
these aspects and in order to give an opportunity to
the Petitioners herein to contest their claims, we
propose to vary the order of pre deposit.
. In the light of that the following order :
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. In so far as Petitioners in W.P.No. 6183 of 2007
is concerned, who were required to deposit sum of
Rs.98 lacs. will deposit sum of Rs. 45 lacs.
. In so far as Petitioners in W.P. No. 6185 of
2007 who were directed to deposit Rs. 48 lacs.
will deposit the sum of Rs. 24 lacs. The deposits
in both the cases should be made within the period
of eight weeks from today.
. Orders to that extent varied. Rule made absolute
accordingly. No orders to costs.
(J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (F.I.REBELLO, J.) (J.P.DEVADHAR, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.)
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((-1-))
HVN
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
CIVIL APPELLATE JURISDICTION
WRIT PETITION NO. 6183 OF 2007
Dinesh International Ltd. .... Petitioner
Versus
The Union of India and Ors. ... Respondents
ALONG WITH
WRIT PETITION NO. 6185 OF 2007
M/s. Vipin Enterprises ... Petitioner
Versus
The Union of India and Ors. ... Respondents
Mr. Prakash Shah, V. Sridharan and Mr. Jitu
Motwani i/by PDS Legal for Petitioner.
Mr. P.S. Jetly with Ms. Bharti Mahant with Mr.
S.D. Bhosale for Respondents.
CORAM: F.I. CORAM: F.I. REBELLO CORAM: F.I. REBELLO & REBELLO
J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ.
DATED: AUGUST 31, 2007 DATED: AUGUST 31, 2007 DATED: AUGUST 31, 2007
P.C.: P.C.:
P.C.:
. Rule in both the Petitions. Heard forthwith.
. By the common order dated 10.10.2006 in two
appeals which were pending before it, the learned
tribunal in the case of Petitioner in Writ Petition
No. 6183 of 2007 has directed predeposit of Rs. 98
lacs and in the case of Petitioners in W.P. No.
6185 of 2007 has directed pre deposit of Rs.48 lacs.
The respondents have raised preliminary objections
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((-2-))
that he had served the Petitioners at the address
given by the Petitioners and they were not
traceable. In the petitions filed before this
court, the addresses given is the same place where
the respondents had tried to serve them.
. In view of the above, Mr. Dinesh Goel in W.P.
No. 6183 of 2007 has filed an affidavit today
setting out his business address as also residential
address. Similarly in W.P.No. 6185 of 2007
Mr.Dinesh Goel, Director has also filed affidavit
setting out his business address as well as
residential address.
. It is the case of the Petitioner that considering
the general Exemption No.29 read with Notification
No.99 of 2000 dated 6.3.2000 once the Petitioners
imported any goods in India and produced certificate
as required under Rule 11 of the Notification dated
6.3.2006 it is not open to the Custom Authorities in
the country of import i.e. India to go beyond the
certificate.
. On the other hand on behalf of the revenue their
learned counsel points out that mere fact that
certificate is issued itself would not preclude the
custom authorities from examining whether the goods
imported based on the certificate in fact meet the
::: Downloaded on - 01/04/2024 15:45:21 :::
((-3-))
requirements of import of goods and the general
exemption No.29.
. In our opinion the matter requires serious
consideration by the tribunal.
. The question is whether in these circumstances
the order of predeposit as made ought to be
sustained or set aside or varied.
. After having come to the conclusion that there is
prima facie arguable case, the only question that we
are called upon as set out earlier is the amount of
predeposit. In the normal course, the entire amount
would have required tobe pre deposited. A power has
been conferred in the matter of exemption of
deposit. That discretion has been exercised.
Normally this court in the exercise of its extra
ordinary jurisdiction would not interfere in such
matters. The contention of the respondents for
assessment is basically based on the import value of
the goods in Shrilanka and thereafter exported from
Shrilanka into India. In our opinion, considering
these aspects and in order to give an opportunity to
the Petitioners herein to contest their claims, we
propose to vary the order of pre deposit.
. In the light of that the following order :
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((-4-))
. In so far as Petitioners in W.P.No. 6183 of 2007
is concerned, who were required to deposit sum of
Rs.98 lacs. will deposit sum of Rs. 45 lacs.
. In so far as Petitioners in W.P. No. 6185 of
2007 who were directed to deposit Rs. 48 lacs.
will deposit the sum of Rs. 24 lacs. The deposits
in both the cases should be made within the period
of eight weeks from today.
. Orders to that extent varied. Rule made absolute
accordingly. No orders to costs.
(J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (F.I.REBELLO, J.) (J.P.DEVADHAR, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.)
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