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2019 (3) TMI 1451 - MADRAS HIGH COURTRelease of consignments - section 110A of CA - import of gift and stationery items - seizure of goods - parallel set of invoices - scope of the term ‘provisional release’ and ‘provisional assessment’ of goods - Held that:- The Division Bench of the Delhi High Court in the case of Bhaiya Fibres Ltd., [2007 (12) TMI 330 - DELHI HIGH COURT] had arrived at the conclusion that there was no distinction between ‘provisional release’ and ‘provisional assessment’ of goods. This was since provisional release of goods, in terms of Section 110A of the Customs Act, 1962, was also based on the rate adopted for the provisional assessment of goods and in the case of valuation, the worksheet prepared by the Department as against that prepared by the petitioner. The facts of the present case do not warrant deviation from the consistent view that has been taken, not only by the Benches of this Court, but also by the decisions arrived at by the Delhi High Court in the case of Navshakti Industries [2010 (5) TMI 592 - DELHI HIGH COURT]. In the present case, the items on hand constitute stationery and gift items and decorations to be used in children’s parties. The Circular relied on by the revenue is one that would apply if the proceedings for adjudication had been completed and the liability quantified. This is not so in the present case where proceedings for adjudication are yet to be initiated - In the facts and circumstances of the present case, it would suffice that the petitioner remit 30% of the differential duty and execute a personal bond for the remaining 70%, upon remittance and furnishing of which, the goods shall be released forthwith. On the aspect of under invoicing, the Department is at liberty to initiate proceedings for adjudication that will be concluded after hearing the petitioner and in accordance with law. Since the goods detained constitute stationery, gift and decorations for children’s parties, and in the light of Regulation 6(l) of the Handling of Cargos in Customs Area Regulations, 1963, demurrage and detention charges for the entire period form date of detention to the date of clearance stand waived. Petition disposed off.
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