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2014 (11) TMI 358 - HC - CustomsDetension of goods - import of Defective MS CR Sheet Cuttings - petitioner did not submit the copy of the Asian India Free Trade Agreement (AIFTA) Certificate of Origin -benefit of Notification No.46 of 2011-Customs - Misdeclaration of goods - Ineligible certificate for availing benefit of Notification - whether the goods in question have to be retained by the respondents or as to whether the respondents should be directed to provisionally release the goods pending further action by them - Held that:- Sofar as subject import, in the counter affidavit, the respondents have stated that the duty foregone is ₹ 2,08,358/-. This appears to have been calculated on the ground that the petitioner is not entitled for the benefit of Notification No.46 of 2011-Customs. Therefore, while preserving the right of the department to proceed with the investigation not only with subject consignment, but as well as the prior imports, this Court is of the view that the petitioner should be permitted to remove the goods by way of provisionally release pending investigation/issuance of show cause notice and adjudication subject to stringent conditions. This Court is inclined to exercise such discretion in the light of the fact that the duty, which is alleged to have been foregone on the subject import is ₹ 2,08,358/-, as per the counter affidavit and the goods in question are not prohibited items nor any licence is required for import of the said items. Petition is disposed of, by directing the respondents to provisionally release the goods covered Bill of Entry No.6022232, dated 05.07.2014, under Section 110-A of the Customs Act, subject to the condition that the petitioner deposits a sum of ₹ 2,08,358/- and also furnishes a bond to the satisfaction of the respondents as regards any fine or penalty that may be imposed as in the dissuasion of the respondent. On the petitioner making the above remittance and executing the bond to the satisfaction of the respondents, the goods shall be forthwith released. - Decided partly in favour of assessee.
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