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2023 (11) TMI 74 - HC - CustomsConfiscation of imported goods - fresh apples - minimum import price - CIF value is below Rs. 50/- per kg - prohibition on import of the goods or not - HELD THAT:- In similar circumstances in M/s.Delhi Photocopiers v. Commissioner of Customs, Chennai and others [2021 (8) TMI 1244 - SUPREME COURT], the Hon'ble Supreme Court has ordered for provisional release of the goods, on terms, and complete the process of adjudication within a fixed time frame. Having considered the fact that the stay of operation of the notification is in force till date and the same is yet to attain finality and also taking note of the nature of the subject goods viz., fresh apples, which are perishable in nature and are meant for human consumption and also in the light of the order of the supreme court as referred to above, this court finds it appropriate to order release of the goods to the respondent, however, subject to the condition that the respondent shall furnish bank guarantee to the value of differential duty to be determined by the authority, in order to safeguard the interest of the Department. The appellant is directed to release the subject goods on furnishing of bank guarantee to the tune of Rs. 2,25,000/- towards differential duty, by the respondent. It is made clear that this interim arrangement would be made only to safeguard the interest of both parties; and the bank guarantee to be furnished by the respondent is kept alive, till the decision is arrived at with regard to validity of the notification no.5/2023 dated 08.05.2023. Appeal disposed off.
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