MANICKAM ENTERPRISES Vs. COMMISSIONER OF CUSTOMS TRICHY

JUDGEMENT

(1.) THE above writ petition is filed for issuance of a writ ofCertiorarified Mandamuscalling for the records relating to the order passed by the second respondent in C. No. VIII/46/23/2000-Cus., dated 6-6-2001 and to quash the same as illegal arbitrary and without authority of law and further direct the respondents to permit clearance of the imported materials covered under Bill of Entry No. 05716, dated 1-6-2001 (Advance Noting Register Serial No. 155, dated 30-5-2001) on receipting the assessed Customs duty.

(2.) THE case of the petitioner 19 that the petitioner entered into various contracts with the foreign seller at Malaysia for the supply of RBD Palmolein in bulk. Shipments were made periodically and the price was fixed per metric tonne based on the price agreed to in the terms of the contract. Some of the consignments were shipped during March and April, 2001 and the Bill of Entries were filed before the authorities. THE authorities verified the value description of the cargo and assessed the same by indicating the appropriate Customs duty payable thereon and cleared the cargo accordingly.

(3.) I heard the Counsel on either side and perused the counter filed in the above writ petitions.