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2014 (10) TMI 43 - BOMBAY HIGH COURTSeizure of the goods - Provisional release goods - Held that:- Petitioner’s case is that no duty is payable on the subject goods, as the same were to be used in execution of a Contract with ONGC and the petitioner was also given an Essentiality Certificate (EC) issued by the Director General of Hydrocarbons. Therefore, the subject goods are exempted from payment of Customs duties by virtue of Notification No. 21/2002, dated 1 March, 2002. However, the grievance of the petitioner is that the respondents-authorities are deliberately delaying the issuance of show cause notice as the petitioner has deposited the duty amount as far back as in December, 2011 and February, 2012. It is, therefore, submitted that in view of the gross delay, serious prejudice is being caused to the petitioner as its claim for exemption is being delayed resulting into delay in return of the amounts deposited under protest - request for eight weeks to issue show cause notice is unreasonable. This is so as the petitioner has already deposited the duty amount in December, 2011 and also furnished bank guarantee to the respondent-Revenue to secure its due more than a year ago. - revenue directed to issue a show cause notice to the petitioner within four weeks from today The show cause notice to be adjudicated within six weeks from the date of issuance of the show cause notice.
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