9911796707
TMI Blog2011 (2) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the apples had been made through Chennai Seaport in specially refrigerated containers, as the goods are highly perishable in nature. The goods had been duly assessed and cleared by the customs and the port authorities, on payment of the appropriate duty. For the purpose of carrying on the business, by importing fruits, the petitioner has been allotted the Importer Exporter Code No. 0403001013, by the office of the Zonal JDGFT, Chennai. 2. It has been further stated that the petitioner is also assessed to income tax. The import of apples, especially, from the United States of America, has been on the basis of the contract entered into with the foreign supplier, namely, M/s. F.C. Bloxom Company Produce, Seattle, Washington, united ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, in terms of the orders passed by this Court arising out of similar facts and circumstances. The petitioner had sought the provisional clearance of the goods in terms of Section 18 of the Customs Act, 1962, read with Customs (Provisional Duty Assessment) Regulations, 1963. However, the respondents are causing undue delay in the assessment and in releasing the goods in question, in such circumstances, the petitioner has preferred the present writ petition before this Court, under Article 226 of the Constitution of India. 5. The learned counsel appearing for the petitioner had submitted that, as per the well settled principles, the contract price shown in the contract, entered into between the foreign supplier and the importer, should ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondents. 7. Per contra, the learned counsel appearing for the respondents had submitted that certain serious irregularities had taken place, in the communication of the consulate General of India, New York, CGNY/Trade/301/10/2008, dated 20-4-2009, it has been stated as follows : "3. It may be perused from the enclosed documents that the importers have under declared the value to the extent of US $ 502929. Thus the undervaluation is over Rs. 2.5 crores and the differential duty liability is to the tune of Rs. 1.25 crore approximately. It may also be noted that the figures in columns Qty and unit price are covered with black ink and not visible. US officials concerned have been requested to explore the possibility of obtaining ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ous grades and sizes. As such, the petitioner has been evading the payment of a huge amount of customs duty, which could be a few crores of rupees in total. 9. In view of the averments made in the affidavit filed in support of the writ petition and in view of the submissions made by the learned counsels appearing for the parties concerned and on a perusal of the records available, it is seen that the respondents had not been in a position to show that the present writ petition is substantially different from the others, wherein similar orders had been passed, releasing the detained goods. It is also seen that an order had been passed by this Court, on 24-4-2007, in W.A. No. 652 of 2007, granting the provisional release of goods, on ce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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