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2023 (9) TMI 1299 - HC - CustomsSeeking provisional release of goods - dispute related to valuation - silver articles/utensils - Section 110-A of the Customs Act, 1962 - binding effect of orders of the higher authority unless stayed - HELD THAT:- The Respondents are not justified in not provisionally releasing the goods which were imported in December, 2021 and are lying with Respondents till today that is for almost one year and nine months. The Respondents have fairly stated that the goods imported are not prohibited goods and the only issue in dispute is with respect to the valuation. There is also no dispute that as of today, there is no stay of the Order-in-Original dated 16th December, 2022, whereby the show cause notice for misdeclaration of the value of the goods was dropped. The Petitioner is justified in relying upon the decisions of the Supreme Court in the case of Union of India [1991 (9) TMI 72 - SUPREME COURT], Collector of Customs, Bombay [1993 (9) TMI 124 - SUPREME COURT], Himgiri Buildcon & Industries Limited and Agsons Agencies (I) Private Limited [2021 (2) TMI 391 - BOMBAY HIGH COURT] and HLG Trading [2018 (8) TMI 1608 - MADRAS HIGH COURT] in support of his contention that orders of the higher authority is binding on lower authorities unless same is stayed. Since, there is no stay as of today, the Order-in-original is binding on the Authorities and therefore the Petitioner is justified in seeking provisional release of the goods under Section 110-A of the Customs Act, 1962. It is important to note that the Respondents have not doubted the credentials of the Petitioner who is a regular importer of such goods. The Petitioner has approached this Court only after receiving no response from the Respondents inspite of several request for provisional release of the goods. The petition is allowed by directing the goods, subject matter of Bill of Entry No. 669283 dated 17th December, 2021, be provisionally released on the Petitioner paying the duty on the value as declared i.e. Rs. 1,01,23,813/- and furnishing a bond containing an undertaking that the Petitioner shall pay the duty fine and/or penalty of the differentiated amount and/or as may be adjudged by the adjudicating authority, subject to the appellate provisions under the Act. The bond and undertaking shall be appropriately furnished.
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