Home Case Index All Cases Customs Customs + HC Customs - 2022 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (2) TMI 265 - HC - CustomsSeeking provisional release of goods - Classification of imported goods - Naphtha - classified under the CTH 27101229 or not - seeking that the goods be released having regard to the fresh test report of the Indian Institute of Petroleum - Section 110A of the Customs Act, 1962 - HELD THAT:- At this point of time without entering into any other controversy, we must pass an appropriate interim order that may protect the interest of both, the respondent No.1 also and at the same time the writ applicant DRI. It is very clear that even if the respondent No.1 is permitted to re-export the goods as ordered by the Tribunal, it is always open for the Department to initiate appropriate proceedings for the purpose of confiscation of the goods by issue of a show cause notice. All larger issues involved in this litigation shall be looked into and decided. The respondent No.1 is permitted to re-export the goods on the condition that the respondent No.1 shall furnish a running Bank Guarantee of an amount of ₹ 15 Crore of any Nationalized Bank in favour of the respondent No.2, Commissioner of Customs, Kandla. This would definitely protect the interest of the Revenue to some extent - The respondent No.1 be permitted to re-export the goods by using the nomenclature “Naphtha” and it is observed that using of the said nomenclature would not bind the Department (DRI) and would not entitle the respondent No.1 to raise a plea of estoppel in the proceeding that may be initiated by the DRI against the respondent No.1. Let Notice be issued to the respondents returnable on 17.02.2022. No notice now be issued to the respondent No.1 as Mr. Modh, the learned counsel already entered his appearance. Notice be issued respondent No.2 shall be served by Email. Direct service is permitted.
|