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2013 (4) TMI 363 - MADRAS HIGH COURTNon release of the imported goods - Bill of Entry filed by the petitioner for Home Consumption and sought for clearance of the good – Neglected by the department as the goods in question were undervalued and seized under the Customs Act Held that - The reason for non-release of goods is that the petitioner has under-valued the goods in question. The respondents, on investigation, found that the differential duty has to be paid even for the provisional release of goods. The investigation has to be completed and thereafter, adjudication has to be done for assessment of the value of the goods in question. In the light of the above the goods in question are not prohibitory items under the provisions of the Customs Act, considering the facts and circumstances of the case and having regard to the foregoing reasons and discussions, provisional release of the goods in question, is ordered subject to the following conditions. The petitioner shall deposit with the customs authorities the duty payable on the value declared by them. The petitioner shall deposit with the customs authorities, 50% of the differential duty i.e., the difference between the value declared by them and the value provisionally assessed by the Department. The investigation is yet to be completed and adjudication is also to be done. Therefore, it is needless to state that this order shall not stand in the way of the respondents to proceed with the investigation and also the adjudication process. With the above observations and directions, the Writ Petition is disposed of.
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