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TMI Blog2020 (6) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... rehension can be invoked when the entire action initiated in law except that DRI officers of New Delhi do not have the territorial jurisdiction. Section 110(A) leaves no manner of doubt that the petitioner is not prepared to move an application for provisional release of the goods being perishable in nature. However the writ petition do not disclose any such request so far. Mr.Warrier and Mr. Manu at this stage submits that, the customs authorities would not have any objection in considering the prayer of the petitioner in case such application is made in accordance with law - the alleged cause of action based only on the apprehension not supported by any documents to make out the case warranting interference under Article 226 of the Con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Date of filing Bill of Entry 1 Angel Yeast (Hongkong) Co. Ltd. Yeast extract 3MT AY19IN AVKL13 02/12/19 5921239 03/12/19 2 Angel Yeast (Hongkong) Co. Ltd. Yeast extract 3MT AY19IN AVKL14 16/12/20 6110688 17/12/19 3 Angel Yeast (Hongkong) Co. Ltd. Yeast extractF IG12LS 3MT AY19IN AVKL15 20/01/20 6569217 21/01/20 4 Angel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ignment of the aforementioned goods was accompanied by all the documents including the certificate of original Phytosanitary etc. When the goods reached the destination, the bills of lading were submitted on 3rd 17th December 2019 and 15th and 21st January 2020. Despite the submission thereof, bill of entry, the goods were not released owing to the classification by the Customs bringing under item No.2106 having a higher rate of duty. In the meantime, petitioner to their shock and surprise, received a summons dated 20.12.2019 from the office of the Director, Revenue Intelligence, purportedly under Section 108 of the Customs Act. It is in that background of the matter, customs authorities did not release the goods despite the fact that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his case; and (iv) to allow this writ petition (civil) with costs to the petitioner. 7. However, during the interregnum, petitioner was compelled to move I.A Nos. 2 and 3 of 2020. In I.A No.2/20, prayer was for stay of the summons of the petitioner and I.A.No.3/20 was for permission to place on record additional documents. The DRI officers do not have any territorial jurisdiction to interdict the release of the goods by commanding customs officials without obtaining the No Objection Certificate, as the goods have been imported and lying in custody of the customs officials at Kochi. Petitioner though was willing to pay the higher rate of duty and also reserved right to avail and utilise IGST credit at a later point of time with a libe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he different cause of action in the manner and mode it has been adopted. No challenge has been made to the jurisdiction of the DRI officials, by drawing the attention of this Court, that the writ petition is based on a different cause of action, one sought to attempted to be joined during the pendency. By reading out the provisions of Section 108 in support of the contentions, he relied upon two judgments of Honourable Supreme Court in Union of India Vs. Padam Narain Aggarwal and Others 2008(3) SCC 305 and Union of India Vs. Rajnish Kumar Tuli 2017(355) ELT 492 (S.C.). Relying on the relevant paragraphs of the judgments, it is submitted that the power of the DRI officials as per the provisions of Section 108 cannot be interdicted an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view that there is no force in the argument of Mr. Aswin Gopakumar. On a plain and simple reading of the prayer as extracted above as well as the prayer for stay of the presence/summoning of the Managing Director by the officers of the DRI cannot be conjoined in one writ petition. Even otherwise, the provisions of Section 108 only deals with recording of the statements, nothing beyond. Any apprehension can be invoked when the entire action initiated in law except that DRI officers of New Delhi do not have the territorial jurisdiction. I am afraid the aforementioned argument would not have any force to stand. In support of the aforementioned submission, I rely upon the judgment dated 17.10.2019 rendered in W.P. (C).No.4649/2019. I would refr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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