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2019 (2) TMI 1575 - HC - CustomsDetention of imported goods - PCBA Module F250Y, Keypad, Front Camera, Back Camera and other allied goods - goods detained on the ground that the goods were mis-declared - benefit of Notification No.57/2018 dated 02.04.2018 - Held that:- Provisional release of goods in question are liable to be granted upon the assesee providing sufficient security to the Department. The dispute raised in the present case relates to mis-declaration of goods. According to the petitioner, the goods imported are exempt from the levy of BCD of 10% whereas, according to the revenue, the goods imported do not attract the benefit of Notification No.57 of 2017 and are thus not eligible to Duty exemption. The revenue impact is thus contained to 10% of the Duty along with such interest and penalty as the authorities may see fit to levy/impose, after adjudication. Learned counsel for the petitioner also points out that no dispute has been raised by the authorities with respect to earlier Bills of Entry and two earlier consignments identical to the one in question and accompanied by identical declarations as in the present case were permitted to be cleared by the respondents in December 2018. Upon insistence of the authorities, the petitioner was constrained, under cover of letter dated 10.01.2019, to accept the re-classification of the earlier consignments along the lines of the classification determined by the authorities and has also paid the differential duty in respect of the aforesaid consignments. The petitioner is directed to remit 50% of the differential duty which shall be quantified by the respondent and communicated forthwith to the petitioner - The petitioner shall also furnish a personal bond in respect of the balance of the duty. Upon receipt of proof of remittance of the 50% of duty and execution of Personal Bond for the balance 50% of Duty, the goods shall be released forthwith. Petition disposed off.
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