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2016 (8) TMI 1147 - HC - CustomsRelease of detained goods - Cold Rolled Steel - irresposible conduct of the respondents authorities, apparently to harass the petitioner - Held that: - As per the stand taken by learned counsels for the petitioners the issue of BCD is not there for the aforesaid four consignments. Hence, no bank guarantee is required to be furnished - Considering the aforesaid factual matrix and seeing the conduct of the respondents, this Court deems it appropriate to accept what is being stated by the petitioners regarding calculation of duty especially when the amount calculated by the respondents for five consignments as such has not been disputed even by the petitioner and there cannot be any dispute as the duty is calculated on ad valorem basis. The goods be released to the petitioners immediately on deposit of the duty and furnishing of bank guarantees as mentioned - petition allowed - decided in favor of petitioner.
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