TaxTMI 
TaxTMI 
2016 (8) TMI 529
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....etained as the same was imported without the relevant Sanitary Import Permit (SIP). 2. The petitioner has approached this Court with the case that the said SIP was not required in the present case as the relevant notification does not include the word 'fish' separately. This Court passed an interim order in the first instance on 16.06.2016 and after hearing both the par ties, the said order came to be modified on 05.07.2016. Both the interim orders are quoted below for ready reference; Order dated 16.06.2016 " The writ petition has been filed by the petitioner aggrieved by the communication, Annexure - 'B' of the Deputy Commissioner of the Customs on 06.06.2016 directing the Deportation/Destruction of Frozen Fish imported by the petitione....
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.... impugned communication/order Annexure - 'B' has been passed by the Deputy Commissioner without giving any opportunity of hearing to the petitioner and so also, no such opportunity of hearing or notice was given to the petitioner by the Quarantine Officer, before giving the communication dated 03.06.2016 to the Deputy Commissioner that advance SIP though required in the present case was not obtained by the petitioner. Having heard the learned counsel for the petitioner, prima-facie, even while Section 128 of the Act provides for appeals to the Commissioner (Appeals), in such cases is applicable to the present case but since the impugned communication directing the deportation or destruction of the consignment imported by the petitioner ca....
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....r not giving the clearance in question and the copy of the same may be placed on the record of this Court along with the reply affidavit of the respondent through their counsel before the next date. iii) A period of two weeks is allowed to the parties for the aforesaid purpose. List this case again on 05.07.2016. "Order dated 05.07.2016." The learned counsel for the respondents submits that the concerned State Laboratory at Chennai will need at least ten days time to undertake the test of the samples of the frozen fish imported by the petitioner in the present case in pursuance of the orders passed by this Court on 16.6.2016 and they undertake to expedite the said process of testing for 10 or 12 diseases which ought to be tested for th....
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....e carried on and, therefore, the consignment can be released to the petitioner. However, the learned Assistant Solicitor General appearing for respondent No.2 submitted that the expenditure incurred for undertaking the tests to the extent of Rs. 13,000/- and odd may be directed to be p aid by the petitioner, since at the instance of the petitioner the said tests were carried out. The relevant paragraphs 1, 2 and 3 of the memo are quoted below for ready reference; " It is respectfully submitted that pursuant to the order dated 16.06.2016 and 05.07.2016 passed by this Hon'ble Court directing the respondents to test the consignment (frozen fish) under question for pathogens and to furnish the report before this Hon'ble Court, the respondent N....