JMS EXPORTS Vs. COMMISSIONER OF CUSTOMS CHENNAI II

JUDGEMENT

(1.) The present Writ Appeal is filed as against the order passed in W.P.No.13671 of 2016, wherein, the learned Single Judge dismissed the Writ Petition by giving liberty to the appellant to file an appeal before the Commissioner of Appeals within 30 days from the date of receipt of the order.

(2.) In the said Writ Petition, the writ petitioner has challenged the order, dated 08.03.2016 passed by the second respondent herein, which is order-in-original No.45505 of 2016 in F.No.S59/51/2015-GR-5A., and also sought a direction to the respondents therein to cause release of 200 numbers of Sony brand LED TV sets covered under the Bill of Entry No.5901603 dated 24.06.2014 in terms of the orders passed by this Court in W.P.No.5700 of 2015 dated 16.10.2015.

(3.) The appellant's grievance, as addressed by the appellant in the affidavit filed in support of the Writ Petition, is that the bill of entry No.5901603 through M/s.Cresent Shipping Service for import of 200 numbers Sony LED TV sets by valuing the same at Rs.52,81,214/- was filed. However, when the DRI Officer examined the containers, had found 200 TV sets, in which, the appellant had smuggled 5 kgs of gold concealed in ballot box Nos.8 and 9, valued at Rs.1,42,70,000/- and subsequently the same were seized by the DRI Officer.