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2020 (11) TMI 21 - HC - CustomsImport from Pakistan - Leather - ratr of duty - Validity and legality of Notification dated 16.02.2019 - Auction of detained goods - HELD THAT:- The issue decided 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 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 petitioners would be liable to pay duty as was applicable at the time of filing/generating of bill of entry on EDI system 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 - Respondent(s) 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 - Petition allowed.
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