BIHARILAL SINGHAL Vs. UNION OF INDIA

JUDGEMENT

(1.) This petition filed under Article 226 of the Constitution of India is directed against the communications dated 29th September, 2009 and 1st October, 2009 issued by the Deputy Commissioner of Customs, CIU, JNCH (respondent No. 4) with further prayer to forthwith permit clearance of the goods covered by the Bills of Entry Nos. 649199 dated 26th August, 2009 and 650812 dated 27th August, 2009 by extending the benefit of Notification No. 26/2000-Cus dated 1st March, 2000 without any conditions. Communication dated 29th September, 2009 calls upon the petitioner to submit bank guarantee equivalent to the amount of Rs. 88,30,137/- for the aforesaid two bills of entry along with past 28 bills of entry finally assessed during the year 2009 with further directions to the petitioner to submit bond for the sum of Rs. 15,75,33,199/- in respect of CVD for the past 28 bills of entry and basic customs duty. By another communication dated 1st October, 2009, the petitioner once again informed that the Commissioner of Customs (Import) has accepted the petitioner s request for provisional release of the consignment with the subject bills of entry referred to hereinabove, subject to the conditions reading as under:

(2.) The petitioner is proprietor of M/s. Hi-Tech Corporation carrying on business inter alia; as importers of Printed Thermal Paper Roll ("PTPR" for short) having their office at Navi Mumbai. The petitioner has been regularly importing from Sri Lanka PTPR through Nhava Sheva Port and dealing in such imported PTPR in India. According to the petitioner, he has filed more than 100 bills of entry seeking clearances of similar/identical goods. All the past consignments have been released as and by way of final assessment.

(3.) The present dispute relates to PTPR imported by the petitioner from Sri Lanka covered under the bills of entry Nos. 649199 dated 26th August, 2009 and 650812 dated 27th August, 2009 detailed hereinbefore. It appears that after filing of the bills of entry referred to herein, the goods were withheld and were not released by respondent No. 4 in spite of the requests made by the petitioner.