High Court of Madras on challenge made in the writ petition, the imported goods declared as fresh apples, on the ground of minimum import price.
High Court of Madras on challenge made in the writ petition, the imported goods declared as fresh apples, on the ground of minimum import price.
Title : The Additional Commissioner of Customs v. M/s.N.C.Alexander
Decided on : 18 October 2023
CORAM : THE HON’BLE MR. JUSTICE R. MAHADEVAN AND THE HON’BLE MR. JUSTICE MOHAMMED SHAFFIQ
Introduction
Writ Appeal filed under Clause 15 of the Letters Patent, against the order dated 17.08.2023 passed by the learned Judge in W.M.P.No.23791 of 2023 in W.P.No.24343 of 2023. Challenge made in the writ petition was to the order-in-original dated 14.07.2023 passed by the appellant, as far as confiscating the imported goods declared as fresh apples, on the ground of minimum import price.
Fact of the Case
The respondent herein had impo According to the appellant, the apples imported could be broadly classified into two categories viz., (i) Cost Insurance Freight (in short, “CIF”) price above Rs.50/- per kg. (ii) CIF price below Rs.50/- per kg. As per DGFT Notification No.5 of 2023, dated 08.05.2023, when the CIF value is below Rs.50/- per kg, then, the import of “fresh apples” shall be treated as “prohibited”. rted “fresh apples” originating from New Zealand via Bill of Entry No. 6592170, dated 26.06.2023.
Case Analysis and Judgment
- In the light of the above, the appellant is directed to release the subject goods on furnishing of bank guarantee to the tune of Rs.2,25,000/- towards differential duty, by the respondent. It is made clear that this interim arrangement would be made only to safeguard the interest of both parties; and the bank guarantee to be furnished by the respondent is kept alive, till the decision is arrived at regarding validity of the notification no.5/2023 dated 08.05.2023.
With the aforesaid directions, the order of the learned Judge is modified, and this writ appeal stands disposed of. No costs. Consequently, connected miscellaneous petition is closed.
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