V K INDUSTRIAL CORPORATION LIMITED Vs. PRINCIPAL COMMISSIONER OF CUSTOMS, CHENNAI III COMMISSIONERATE; DEPUTY COMMISSIONER OF CUSTOMS (SIIB), CUSTOM HOUSE; APPRAISER OF CUSTOMS, SPECIAL INVESTIGATION AND INTELLIGENCE BRANCH

JUDGEMENT

(1.) The petitioner has filed the writ petition to issue a Writ of Certiorari to call for the records pertaining to the impugned Seizure Memo, issued by the third respondent, dated 04.03.2016 issued in F.No.INV 04/2016-SIIB and quash the same.

(2.) The petitioner Company had imported Hot Rolled Steel Coil (with Chromium) Grade API 5L Gr B of various sizes, vide Bill of Entry dated 11.01.2016. The declaration was made in the bill of entry in terms of invoice, issued by the foreign supplier, which was in consonance with the purchase order, placed by the petitioner company. The petitioner had also paid all duties leviable on import of the goods and upon such payment, the Proper Officer of Customs had given an out of charge permission, which entitled the petitioner to clear the goods for domestic consumption. Accordingly, the goods were cleared and kept in the private warehouse, situated in the Chennai Port Trust premises.

(3.) On 25.02.2016 and 26.02.2016, the respondents examined the goods, in question, in the said private warehouse and after examination, it was found that the steel coils contained a label, which was mentioned the grade as "SS 400". The petitioners were informed orally by the officers of the respondents that the goods, in question, were seized on the reasonable belief that the petitioner company had misdeclared the grade as API 5L Gr B in order to evade safeguards duty, which is applicable on impot of HR steel coils of grade "SS 400".