AVENUE IMPEX Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) This writ petition has been filed praying that this Court may be pleased to direct the respondents to implement the final order No. 1166/2011, dated 27.10.2011, made by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai, by releasing the goods in question, after waiving the demurrage and the detention charges.

(2.) It has been stated that the petitioner is a partnership firm engaged in the business of import and trading in cereals, especially, white oats, from some foreign countries, including Australia and Argentina. The petitioner has been carrying on the said business for a period of nearly 6 years. The petitioner has been allotted the Importer Exporter Code No. 0404008887, by the office of the Zonal JDGFT, Chennai. The petitioner firm has also been assessed to Income tax and other local taxes.

(3.) It has been further stated that the petitioner had imported a consignment of Oats (Rolled and Flaked), in 2080 bags of 20 kilograms each. The goods had been supplied by M/s. Arroyos, Buenos Aires, Argentina. The goods had arrived at Chennai, in the month of June, 2011, under the Bill of Entry No. 3876640, dated 23.6.2011. An amount of Rs. 4,43,243/- had been paid as the duty, on 29.6.2011. However, the goods had not been released due to the objections raised by the Port Health Officer attached to the Food Safety and Standards Authority, Chennai, who had not drawn any samples from the consignment imported by the petitioner due to the fact that the date of manufacture and the name and address of the manufacturer had not been found on the packs. Therefore, adjudication proceedings had been initiated and the second respondent had confiscated the goods, under Section 111(d) of the Customs Act, 1962, and had allowed redemption for the purpose of re-export on payment of a fine of Rs. 2,00,000/- and the penalty of Rs. 1,00,000/-.