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2012 (10) TMI 834 - HC - Customs


Issues:
1. Interpretation of Customs orders and binding effect on other Customs officers.
2. Prima facie case for an interim order for clearance of imported consignment.
3. Entitlement to injunction against causing delays in processing imported consignment.

Analysis:
1. The judgment involves the interpretation of Customs orders and their binding effect on other Customs officers. The court noted that while the order passed by the Commissioner of Customs (Appeals) in a specific case may not be binding on all officers, it was admitted in an affidavit that the order-in-Appeal passed by the Commissioner had been accepted by the Committee of Commissioners. This acceptance indicated a decision against the Revenue on the same issue involved in the current application. The court considered this as a strong prima facie case for the petitioner.

2. The court found that the petitioner had a strong prima facie case to obtain an interim order for clearing the imported consignment of Crude Palm Oil under specific Bill of Entry numbers. The order required the clearance to conform to the standards laid down under the Food Safety and Standards Act, 2006, and applicable regulations. The court directed that upon processing to meet these standards, the clearance should be permitted within one month.

3. Additionally, the court held that the petitioner was entitled to an order of injunction against the respondent and related parties to prevent any delays in processing the imported consignment to meet the required standards. The injunction aimed to ensure timely clearance of the consignment. The court imposed a condition that the petitioner must give an undertaking to deposit the claimed amount before the Revenue authority if they fail in the Special Civil Application. The court passed the order for injunction accordingly.

4. The court scheduled the matter for final hearing after the vacation period and permitted direct service in the case. The judgment provided a detailed analysis of the issues involved, focusing on the interpretation of Customs orders, the prima facie case for an interim order, and the entitlement to an injunction against delays in processing the imported consignment to meet specified standards.

 

 

 

 

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