N C ALEXANDER Vs. UNION OF INDIA

JUDGEMENT

(1.) THIS writ petition is filed to call for the records in and connected with order in Original No.7056/08, dated 17.1.2008, passed by the 5th respondent herein, quash the same as arbitrary, illegal, unconstitutional and against the principles of natural justice and consequently direct the respondents to release the goods provisionally in terms of section 17 and 18 of the Customs Act, 1962 r/w Customs Valuation Determination of Value of imported goods) Rules 2007 in respect of the imported goods (Appeals) covered under the Bill of Entry No.643484,dated 10.1.2008 on the basis of the contract price entered into with the overseas supplier.

(2.) THE petitioner imported fresh apples from USA under a contract dated 31.8.2007. Goods were imported under several bills of entry. In respect of one bill of entry viz., Bill No.643484, the Assistant Commissioner, Gr.I, passed an order in Original dated 17.1.2008 rejecting the price declared, which is based on the contract dated 31.8.2007 referred to above. Petitioner filed an appeal in appeal Nos. C3/32/D/2008-Sea& C3/391/O/2008-Sea C.Cus No.363, 364/2008 dated 24.9.2008. THE appeal filed by the petitioner-importer was allowed and the Appellate authority/ Commissioner of Customs (Appeals) passed the following order:-

(3.) IN view of the order of the Commissioner of Customs (Appeals) in respect of similar goods covered by the same contract, the order-in-original challenged in the writ petition is set aside and the petitioner is entitled to consequential relief as per law. This writ petition is allowed as above. No costs.