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2022 (2) TMI 840 - GUJARAT HIGH COURTPrinciple of natural justice - provisional release of goods - reexport of subject goods - direction to pay the demurrage, detention, storage charges in respect of the subject goods - Section 110(A) of the Customs Act, 1962 - HELD THAT:- It appears from the materials on record that the writ applicant imported a consignment claiming that to be one of Naphtha. It is the case of the writ applicant that the port of loading was at Oman and the port of discharge was to be at any Indian port - The consignment reached the port at Kandla. The DRI expressed some doubt as regards the declaration made by the writ applicant that the goods imported is Naphtha. The DRI did not permit the writ applicant to clear the goods. The DRI thought fit to draw the samples of the goods for the purpose of getting them tested at the Laboratory. It is the case of the DRI that if the goods imported is not Naphtha then the same may be liable to be confiscated. It also appears from the materials on record that at one point of time the goods were cleared and ordered to be released by the respondent No.1 upon the writ applicant furnishing a bond of the amount equivalent to the value of the goods. The bond was also furnished, however, the DRI asked the Commissioner not to give effect to his order of release as the DRI wanted the samples to be further tested - the picture that emerges as on date is and more particularly, considering the test reports that prima facie, the goods is Naphtha. At this stage, the writ applicant is only concerned with getting his goods released. Since there are test reports indicating the goods to be Naphtha, let the goods be released at the earliest on the condition that the writ applicant shall furnish a fresh bond of the amount equivalent to the value of the goods. The bond shall be furnished to the respondent No.1 and upon furnishing such bond, the respondent No.1 shall permit the writ applicant to take delivery of the goods. It is clarified that if the DRI has any further doubts in the matter, it is always open for the DRI to proceed further with its inquiry in accordance with law. For the present, we are only concerned with the goods. Let the goods be released upon the writ applicant furnishing a bond of the amount equivalent to the value of the goods at the earliest - this writ application stands disposed of.
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