Page 185 - ELT_15th August 2020_Vol 373_Part 4

2020 ] SRI VIJAYALAKSHMI LEATHERS v. PR. COMMR. OF CUSTOMS-III (SIIB), CHENNAI 519

REPRESENTED BY : Ms. V. Pramila, for the Petitioner.
Shri S.R. Sundar, Standing Counsel, for the
Respondent.
[Order (Common)]. - These are nine (9) writ petitions, which seek to
challenge a common order dated 23-11-2016, passed by respondent No. 3,
whereby, provisional release of goods sought to be exported by the petitioners,
has been directed, albeit, on certain conditions set forth in the said order, which
are purportedly said to be onerous and against the usual conditions put forth in
such like matters.
2. The conditions, which have been imposed are set out in paragraphs
6, 7 and 8, of the impugned orders.
2.1 For the sake of convenience, they are set forth hereafter :
“…… 6. The Principal Commissioner of Customs (III) has recom-
mended for provisional release of the said consignments in respect of the
above ten shipping bills as above in terms of Board Circular No. 01/2011-
Cus., dated 4-1-2011 (copy enclosed) with the following conditions :-
(i) on payment of appropriate export duty;
(ii) on execution of bond for the value of the goods and ap-
propriate security for fine and penalty leviable;
(iii) after adequate numbers of samples as required including
for possible prosecution may be taken/collected before such provi-
sional release.
7. In view of the Pr. Commr-III’s instructions, it is informed that if
the exporters avail the option for Provisional release of the goods, the same
may be communicated to SIIB before according ‘Let Export Order’ to enable
the SIIB to draw samples as instructed.
8. The copies of relevant shipping bills and other connected docu-
ments are hereby forwarded to you for taking further action. Further, addi-
tional bond may also be taken from the exporters that they shall not claim
the benefits of Chapter 3 of Foreign Trade Policy (copy enclosed).”
3. I may also indicate, at the outset, that the petitioners Counsel has ar-
gued before me that the petitioners have no difficulty in complying with the
conditions set out in paragraphs 6 to 8 of the impugned order, save and except
the condition stipulated in clause (i) of paragraph 6.
3.1 As would be evident, the said condition stipulates payment of ap-
plicable export duty in order to seek provisional release of the subject goods.
4. Notice in these writ petitions were issued on 9-12-2016. Though, no
counter-affidavit has been filed on behalf of the respondents, arguments were
advanced, based on the record filed with this Court, along with the writ peti-
tions.
4.1 Respondents, though, have filed a typed set of documents, contain-
ing documents which they thought were material for adjudication of the case.
Therefore, with the consent of Counsel for the parties, the writ petitions were
taken up for final hearing and disposal.
5. In order to adjudicate upon the instant writ petitions, the following
brief facts, which are common to all the petitioners are required to be noticed :
5.1 The petitioners sought to export what they claim are the consign-
ments of “finished leather” via nine (9) shipping bills.
EXCISE LAW TIMES  15th August 2020  185