Home Case Index All Cases Customs Customs + HC Customs - 2023 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (11) TMI 921 - MADRAS HIGH COURTSeeking issuance of “detention certificate” for waiver of demurrage and container detention charges in terms of Regulation 6 (1) of Handling of Cargo in Customs Areas Regulations, 2009 - import of apples from Turkey - HELD THAT:- In terms of the notification No.5 of 2023 dated 08.05.2023 issued by the respondent Department, no importer can import the goods at CIF value less than or equal to Rs. 50 per kg. However, in the present case the petitioner has imported apples at the rate ranging from Rs. 32 to 35. Therefore, according to the respondent Department, it is not in accordance with law and since the CIF value mentioned in the Bills of Entry is not in terms of the notification No.5 of 2023, the Bills of Entry are kept pending, without ordering clearance from the Port. Since the above said notification has been challenged before various High Courts including this Court vide W.P.No.24343 of 2023, wherein this Court has granted interim stay of the notification No.5 of 2023 dated 08.05.2023 and directed the respondent to assess and release the imported goods. Against the said order, the 2nd respondent has preferred an appeal in W.A.No.2626 of 2023 dated 18.10.2023 [2023 (11) TMI 74 - MADRAS HIGH COURT] wherein the Division Bench of this Court has directed to release the goods subject to execution of Bank Guarantee for the differential rate of duty, i.e. the price determined by virtue of notification i.e. Rs. 50 per kg. minus the price shown in the Bills of Entry (Rs.50 – Rs. 32 to Rs. 35). This Court directs the respondents to release the goods within a week's time, upon execution of Bank Guarantee by the petitioner for the differential duty, on the same line as held by the Hon'ble Division Bench of this Court - In the event, if the notification No.5 of 2023 dated 08.05.2023 is upheld by the Hon'ble Division Bench, certainly the respondents are entitled to encash the Bank guarantee executed by the petitioner. The respondents shall also consider waiver of the charges, in the event of request, if any, being made by the petitioner, in accordance with law. Petition disposed off.
|