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2020 (1) TMI 9 - HC - CustomsRelease of imported goods from Pakistan - rate of duty - Vires of N/N. 5/2019-Customs dated 16.02.2019 - consignments of goods from Pakistan had entered the territory of India and the bill of entry with the prescribed rate of duty was electronically generated on 16.02.2019 before impugned notification enhancing the duty @ 200% was issued in late evening on the same date - prayer for release of the imported goods upon payment of the rate of duty assigned in the bill of entry instead of the subsequently enhanced duty @ 200%. HELD THAT:- It is not in dispute that the petitioner is entitled to the relief in terms of the judgment in the case of M/S RASRASNA FOOD PVT. LTD. VERSUS THE UNION OF INDIA AND ORS. [2019 (8) TMI 1400 - PUNJAB AND HARYANA HIGH COURT] where it was held that Without going into vires of impugned notification, it is held that all the Petitioners would be liable to pay duty as was applicable at the time of filing of bill of entry coupled with the fact of the imported goods having entered territory of India on 16.02.2019 prior to the issuance of the impugned notification. The Respondent shall release goods within seven days on payment of duty as declared and assessed, if not already paid, ignoring the impugned N/N. 5/2019. The petitioner would be entitled to same relief as in the case of M/s Rasrasna Food Pvt. Ltd. as also in view of the interpretation of the provision of Section 15 of the Customs Act, 1962 - the Respondents are directed to forthwith release the goods as directed by the Tribunal - petition allowed.
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