2011 (7) TMI 306 - HC - Customs

Condition for release the goods - exemption from Additional Duty of Customs (CVD) under Notification No.30/2004-CE dated 9.7.2004 - the similar orders passed by this Court in a number of writ petitions including the order dated 15.2.2010 made in W.P.No.2301 of 2010 (M/s.Shiv Shanti Exim Pvt. Ltd V. The Commissioner of Customs) - exemption from Additional Duty of Customs under Notification No.30/2004-CE cannot be granted - The respondents are directed to release the goods concerned in respect of the Bills of Entry subject to the condition that the petitioner furnishes a bank guarantee for the entire value of Additional Duty of Customs (CVD) to the satisfaction of the second respondent which shall be kept alive till the adjudication process is completed - Hence as and when the bank guarantee is furnished the respondents shall release the goods forthwith.

Summary

Issues:
Prayer for direction to assess Bill of Entry for exemption from Additional Duty of Customs (CVD) under Notification No.30/2004-CE.

Analysis:
The judgment delivered by Mr. Justice M. Jaichandren addressed the prayer sought in the writ petition regarding the assessment of multiple Bill of Entry numbers for exemption from Additional Duty of Customs (CVD) under Notification No.30/2004-CE. The petitioner requested the assessment of Bill of Entry numbers dated 25.5.2011 and 31.5.2011, based on Final Order Nos.941 to 942 of 2008 and Final Order No.1109 of 2008. The Court noted similar orders passed in previous cases and ruled on the current matter.

The Court's decision included the following key points: Firstly, the prayer for assessing the Bills of Entry by allowing exemption from Additional Duty of Customs (CVD) under Notification No.30/2004-CE was denied. Secondly, the respondents were directed to release the goods related to the Bills of Entry upon the petitioner furnishing a bank guarantee for the entire value of Additional Duty of Customs (CVD) to the satisfaction of the second respondent. This bank guarantee was required to be maintained until the adjudication process was completed. Lastly, it was clarified that upon furnishing the bank guarantee, the goods would be released promptly by the respondents.

In conclusion, the writ petition was granted in accordance with the orders specified by the Court. No costs were awarded in this judgment. The decision provided clarity on the assessment of Bills of Entry for exemption from Additional Duty of Customs (CVD) and outlined the necessary steps for the release of goods subject to the bank guarantee requirement.