Home Case Index All Cases Customs Customs + HC Customs - 2024 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (3) TMI 297 - BOMBAY HIGH COURTClassification of goods - Ethyl Alcohol Absolute having purity - to be classified under CTH 22.07 or under CTH 98.02 - Demand duty - Seeking provisional release of goods - interest - penalty - HELD THAT:- Admittedly, there is no dispute that the Petitioner has been importing Ethyl Alcohol Absolute for the last many years and the classification under CTH 98.02 has been accepted by the Respondents, except in respect of Bill of Entry No. 7568895, which is the subject matter of the present Petition. The Petitioner is a regular importer of Ethyl Alcohol Absolute and not a fly by night operator. The Ethyl Alcohol Absolute is in bottles of 500 ml and confirms to the marking requirement as per Chapter 98 of the Customs Tariff Act. In our view, the Respondents would not be justified in not permitting provisional release of Ethyl Alcohol Absolute on the basis that some investigation is being conducted. The classification has to be seen at the time of import by the Petitioner and not the use to which it is put by the buyers of the goods from the Petitioner. There is no condition in the Customs Tariff under chapter 98, which imposes such an obligation on the Petitioner. Thus, the Respondents are not justified in refusing to release the Ethyl Alcohol Absolute provisionally. As correctly submitted by the Petitioner, in similar circumstances, this Court, by its Judgement in M/s. K. Raj and Co. Vs. the Union of India [2023 (11) TMI 531 - BOMBAY HIGH COURT] and M/s. K. Raj and Co. Vs. the Union of India [2024 (2) TMI 34 - BOMBAY HIGH COURT] has ordered provisional release of the seized goods on execution of a bond. We see no reason as to why similar orders ought not to be passed in the present matter. Thus, Petitioner is entitled for provisional release of the Ethyl Alcohol Absolute under Bill of Entry No. 7568895 on execution of a bond by the Petitioner to secure the differential duty and consequential amount, if any. The Writ Petition is disposed of.
|