SHREE GANESH STEEL ROLLING MILLS LIMITED Vs. ASSISTANT COMMISSIONER OF CUSTOMS, (SEA PORT - APPRAISING GROUP); ADDITIONAL DIRECTOR-GENERAL, DIRECTORATE OF REVENUE INTELLIGENCE AND COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) These writ appeals have been filed against the impugned order of the learned single Judge dated 11.04.2005, passed in W.P.Nos. 5700 to 570 3 of 2005.

(2.) Writ Appeal No. 832 of 2005 has been filed against the order passed in W.P.No. 5700 of 2005 for the issuance of a writ of mandamus directing respondents therein to permit the petitioner to draw samples for analysis of goods for a test report by an independent agency in respect of the goods under detention pertaining to Bill of Entry Nos. 7020 63 and 702064 dated 20.10.2004. The other three writ appeals namely., W.A.Nos. 833, 834 and 835 of 2005 have been filed against the common order passed in W.P.Nos. 5701, 5702 and 5703 of 2005 for a writ of mandamus to direct provisional assessment of the goods under Section 18 of the Customs Act, 1962 while releasing the goods pertaining to Bill of Entry Nos. 695193 dated 07.10.2004, 702063 dated 20.10.2004 and 70 2064 dated 20.10.2004.

(3.) The appellant is a manufacturing unit engaged in the manufacture of iron and steel products at Chennai. For the use in the said unit the appellant imported non-alloy steel of 431.700 MT which was cleared under Bill of Entry No. 692343 dated 01.10.2004 with a duty concession under notification No. 24/2004 dated 01.03.2002. However, when another consignment was imported against Bill of Entry No. 695193 dated 07 .10.2004, and Bills of Entry Nos. 702063 and 702064 dated 20.10.2004 with a concessional duty relief under the aforesaid notification No. 24 /2002 dated 02.03.2002 the goods were detained by the Customs Department.