LAWS(MAD)-2010-11-205

SANJAY SHAH Vs. COMMISSIONER OF CUSTOMS

Decided On November 25, 2010
SANJAY SHAH Appellant
V/S
COMMISSIONER OF CUSTOMS Respondents

JUDGEMENT

(1.) The appellant herein, after loosing his legal battle before the learned Single Judge, has preferred the present writ appeal.

(2.) The appellant has been carrying the business of measuring tapes (hereinafter referred to as "goods") from China through the Tuticorin Port. The goods imported by the appellant attract Anti Dumping Duty (hereinafter referred to as "ADD") and the ADD is leviable based on the net weight of the consignment imported by the appellant. The appellant had mis-declared the net weight of the consignment as 8350 Kgs in the B.E.No.446476, dated 06.10.2008 as against the actual net weight of 18989 Kgs ascertained by the DRI. The above said mis- declaration was evident from the appellant's averment that he has paid Rs.19.55 lakhs as ADD meant for 18989 Kgs. Therefore, the appellant was found to have evaded payment of ADD to the tune of Rs.1,57,82,914/- as worked out in respect of their import of goods under 12 Bills of Entry listed in the show cause notice dated 08.04.2009 issued by the DRI, Tuticorin and subsequently, an order was passed in Order in Original of Commissioner of Customs, Tuticorin, order No.01/2010, dated 27.07.2010, which came to be confirmed and as a result, he was ordered to adjust the ADD amount of Rs.48,93,796/- paid already towards part amount of ADD leviable and further, the demand of balance amount of Rs.1,08,89,118/- was sought from the appellant under Section 28(2) of the Customs Act, 1962, along with interest at appropriate rates under Section 28AB of the Customs Act.

(3.) The learned Single Judge of this Court finding that the impugned order passed by the Commissioner of Customs/respondent herein is appealable under Sections 7B or 7 I of the Customs act and the appellant had approached the writ Court under Article 226, without preferring an appeal against the impugned order, to the Customs, Excise and Service Tax Appellate Tribunal, dismissed the writ petition on the ground that when there is an effective appeal forum available to the writ petitioner/appellant herein under Sections 7B or 7 I of the Act, the writ petition is not maintainable under Article 226 of the Constitution of India. Aggrieved by the said order, the present writ appeal has been filed.