Home Case Index All Cases Customs Customs + HC Customs - 2015 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (12) TMI 1300 - HC - CustomsDetention of goods - Provisional release of goods - Misuse of IEC Code - misdeclaration related to 'Superior' and 'Fantastic' brands were found - Undervaluation of goods - Held that:- Goods in question are freely importable goods and there is no restriction or prohibition for the same. When the SIIB by de-stuffing the goods inspected and found that the description and weight are fully tallied with the declaration, there is no justifiable reasons for delaying the assessment of duty and release of the goods. Hence, to give quietus to the issue, the respondent is directed to assess the value of the goods as expeditiously as possible according to the prevailing rate. In the meantime, in the interest of justice, as an interim measure for releasing the consignment, the petitioner is directed to pay the actual duty according to the invoice value and further, pay the differential duty to the tune of 30% and for the remaining 70% of differential duty, the petitioner is directed to execute a bond. On such compliance, the goods detained shall be released forthwith. Other proceedings in the manner known to law be proceeded with. - Petition dispose of.
|