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2024 (2) TMI 448

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..... inally assess the Bill of Entries without insisting for mandatory BIS Certificate as per the Notification dated 04.08.2022 issued by the DGFT. Petition disposed off. - R/SPECIAL CIVIL APPLICATION NO. 8260 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 8265 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 8289 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 8370 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 8395 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 8626 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 8647 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 9092 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 9093 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 9094 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 9095 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 9096 of 2022 HONOURABLE MR. JUSTICE BHARGAV D. KARIA And HONOURABLE MR. JUSTICE NIRAL R. MEHTA MS. DIMPLE K. GOHIL(7451) FOR THE PETITIONER(S) NO. 1,2 GOVERNMENT PLEADER FOR THE RESPONDENT(S) NO. 1,2,3 MR HARSHEEL D SHUKLA(6158) FOR THE RESPONDENT(S) NO. 1 MS HETVI H SANCHETI(5618) FOR THE RESPONDENT(S) NO. 2 PRIYANK P LODHA(7852) FOR THE RESPONDENT(S) NO. 3 ORDER ( PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA ) 1. These petitions are filed ch .....

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..... ss the Bills of Entry for import of Hexane and permit deposit in the custom bonded warehouse and/or assess and permit clearance for home consumption of Hexane by granting out of charge, following the same procedure laid down by Respondent No.2 vide its letter dated 22.11.2019; e) for ad-interim reliefs in terms of prayer (c) above; (f) for costs. 3. This Court [Coram: Hon ble Mr. Justice J.B.Pardiwala, as His Lordships was then and Hon ble Ms. Justice Nisha M. Thakore] passed the order on 05.05.2022 : 1. Since the issues raised in all the captioned writ applications are the same, those were taken up for hearing analogously and a common interim order is being passed. 2. We have heard Mr. Mihir Joshi, the learned senior counsel appearing for the writ applicants, Mr. Priyank P. Lodha, the learned standing counsel appearing for the respondents Nos.2 and 3 respectively and Mr. Nikunt K. Raval, the learned standing counsel appearing for the respondent No.4. 3. On 02.05.2022, this Court passed the following order: 1. We have heard Mr. Mihir Joshi, the learned Senior Counsel appearing for the writ applicants, Mr. Priyank Lodha, the learned Standing Counsel appearing for the respondents Nos .....

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..... ts shall be furnished by 04.05.2022 to the learned advocate appearing for the writ applicants. 9. Notify these matters as item No.1 on 05.05.2022. 4. In response to the aforesaid order passed by this Court, an affidavit-inreply has been filed on behalf of the respondents Nos.2 and 3 respectively. An affidavit has also been filed by one Dr. Manoj Nagariya, serving as the Chemical Examiner Gr.II at the Central Excise Customs Laboratory, Vadodara in due deference to the direction issued by this Court. The affidavit of Dr. Manon Nagariya reads thus: (1) 1, Dr. Manon Nagariya, working as Chemical Examiner Gr. II at Central Excise Customs Laboratory, Vadodara, having my office at Vadodara , on behalf of the answering Respondents, do hereby solemnly affirm and state as under: (2) I have perused the order dated 2/5/2022 passed by this Hon ble Court in Special Civil Application No. 8260 of 2022 and other allied matters, wherein this Hon'ble Court has directed CRCL, Vadodara to file an affidavit along with test reports and in furtherance of the same, I am filing this Affidavit. (3) It is submitted that we were in receipt of letters from the Office of the Commissioner of Customs, Kandla, .....

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..... s the actual use of the Hexane as and when required. (iii) The writ applicants shall submit a certificate from the Statutory Auditor within 3 months to the effect that the goods have been consumed in the factory in the manufacturing process. (iv) The breach of any of the aforesaid conditions would entail action under the Customs Act, 1962. (v) The writ applicants shall also execute the end-use bond for traders. (vi) The writ applicants shall also execute legal undertaking for actual user, 8. In view of the aforesaid, we direct the respondents Nos.2 and 3 respectively to assess the bills of entry for import of Hexane and permit clearance for home consumption of Hexane or for warehousing, as the case may be, subject to the aforesaid terms and conditions. It goes without saying that this interim arrangement shall be subject to the final outcome of the writ applications. Post this matter on 03.08.2022. 4. In view of the above order, the petitioners have furnished the end use bonds and the legal undertaking for actual user for provisional release of the import of Hexane. 5. When these matters are taken up for hearing today, learned Senior Standing Counsel Ms. Hetvi Sancheti for the resp .....

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