AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2021 (10) TMI 1264
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....21TUT2021005572, dated 28.07.2021, on the file of the third respondent and quash the same and consequently direct the third respondent to grant Relaxation for clearance of subject consignment covered under Bill of Entry No.3994756, dated 19.05.2021, on payment of necessary four times penalty charges for dispensing with the Phytosanitary Certificate and further direct the second and third respondents herein to release the above subject consignment on the above relaxation granted. 2.The case of the petitioner is that, the petitioner is an importer and he has imported teak wood to the extent of 1,06,710 Kgs., in 914 packages from the originating country called, Panama, ie., Roadman Panama Port on 21.05.2021 vide Bill of Lading dated 22.03.202....
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....f relaxation of phytosanitary certificate and such kind of relaxation can be permitted to one importer one time under Clause 14 of the said Order, 2003, such kind of relaxation now once again sought for by the petitioner cannot be granted. Therefore, on that ground alone, since the impugned order of rejection has been made, the learned counsel, by citing the same would contend that, the petitioner has never requested for any relaxation prior to this request, from the third respondent and since it is the first time request made by the petitioner, the third respondent, who is empowered to give such relaxation, under Clause 14 of the said Order, 2003 referred to above, could have applied his mind and granted such relaxation taking into conside....
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.... first time of relaxation sought for by the petitioner or not, for the reason which, we are going to discuss in the later portion of this order, the further time sought for by the learned Assistant Solicitor General of India is not granted. 8.However, the learned Assistant Solicitor General of India would contend that, unless the phytosanitary certificate is produced, the consignment, which is in question imported by the petitioner cannot be permitted to be released, as it is a mandatory requirement. She would also submit that, though one time relaxation is permissible under Clause 14 of the said Order, 2003, such one time relaxation since has been availed by the petitioner, no more relaxation can be expected from the third respondent and ....
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....any relaxation for production of phytosanitary certificate before the present relaxation sought for in this consignment or import. 13.When that being the factual position, that can very well be gone into by the third respondent and accordingly, a decision can be taken. 14.Assuming that the reason stated by the third respondent is correct, where the petitioner already availed the relaxation for production of phytosanitary certificate, even then, for second or subsequent relaxation, the power may not be vested with the third respondent, but vested with the Joint Secretary to Government of concerned Department, before whom, if the very request is made by any importer for giving relaxation for production of phytosanitary certificate second ti....
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....ive (3) The provisions of this Order shall apply without prejudice to the Customs Act, 1962 (52 of 1962) or any other Acts or Order related to imports." 16.Under Clause 14, it has been made clear that the powers for relaxation has been delegated to the Officer in-charge of the Plant Quarantine Station for relaxing the conditions of the said Order, 2003 as a one-time exception in favour of a single party and not for repeated violation by that party. Therefore, it has been made clear that only one time relaxation is permissible in respect of one party at the hands of the Officer in-charge of the Plant Quarantine Station. 17.Herein the case in hand, the third respondent is Officer concerned of the Plant Quarantine Station. Therefore, his p....
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....ondent, therefore, in this aspect also, this Court feels that, the impugned order can be interfered with. 22.For the reasons stated above and the discussions made hereinabove, this Court feels that, the impugned order can be set aside and the matter can be remitted back to the third respondent for consideration as to whether the petitioner has made any earlier request and availed any relaxation or not and if there is no such relaxation benefit or waiver of the production of phytosanitary certificate, the officer concerned, ie., the third respondent can very well consider for grant of such relaxation, within the meaning of Clause 14 of the said Order, 2003, but at the same time, if the petitioner is not able to satisfy the third respondent ....