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TMI Blog2023 (6) TMI 1355X X X X Extracts X X X X X X X X Extracts X X X X ..... Anita Sumanth, J. For the Petitioner : M/s. CT. Murugappan, S.Y. Shabeedha Fathima, S.Y. Shabeedha Fathima. For the Respondent : M/s. R. Hemalatha SSC for R1 R2. ORDER Dr. ANITA SUMANTH, J. Heard Mr. B. Kumar, learned Senior Counsel, for the petitioner and Mrs. Hema Murali Krishnan, learned Senior Standing Counsel, for the Customs Department. 2. The prayer in the writ petition is for a mandamus seeking release of consignments in four bills of entry. After some hearing, the cause of action is bifurcated into two. 3. As regards bills of entry (i) 5413583 dated 13.09.2021 and (ii)5474613 dated 17.09.2021, both learned counsel would accede to the position that an identical request for release was considered i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... release referring to several other orders passed by the Hon'ble Court along similar lines. The order extracted below:- We have heard the learned senior counsel appearing for the petitioner(s) and Mr. N. Venkataraman, learned Additional Solicitor General appearing for the respondent(s) at length. On 05.07.2021, this Court had issued notice in these matters. Despite the fact that the matter was pending before this Court, the Department went ahead and confiscated the goods which are the subject matter of these petitions on 17.07.2021. Mr. N. Venkataraman, learned ASG, realizing the difficulty in his way, has 3 asked the Department to stay its hands so far as the confiscation is concerned. We see no reason to differ from a num ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icable regulations. 6. The impugned order is set aside and the goods shall be released within a period of two weeks from today on payment of enhanced duty. 7. Writ petition stands disposed with above directions. No costs. Connected miscellaneous petitions are closed. 4. The identical issue had been raised in this case as well as the bills of entry are dated 13.09.2021 and 17.09.2021 and the notification in question is dated 18.03.2021, effective till 17.09.2021. Hence, the aforesaid two bill of entry i.e., (i) 5413583 dated 13.09.2021 and (ii)5474613 dated 17.09.2021 would be squarely covered by the ratio of the judgment of the Hon'ble Supreme Court in the case of Delhi Photocopiers v the Commissioner of Customs dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the case of goods cleared from a warehouse under section 68, on the date on which 3[a bill of entry for home consumption in respect of such goods is presented under that section]; (c) in the case of any other goods, on the date of payment of duty: 4[Provided that if a bill of entry has been presented before the date of entry inwards of the vessel or the arrival of the aircraft by which the goods are imported, the bill of entry shall be deemed to have been presented on the date of such entry inwards or the arrival, as the case may be.] (2) The provisions of this section shall not apply to baggage and goods imported by post. 7. Based on a reading of this aforesaid position, it is the date of bill of entry that would determine th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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