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2018 (8) TMI 569 - HC - CustomsAnticipatory bail - Import of Australian Desi Chickpeas - goods is covered by the Tariff Item No.07132000 where the duty payable was ‘Nil’ only as per the N/N. 50 of 2017 dated 30.06.2017 - on 21.12.2017, the N/N. 93 of 2017 was displayed on the notice board of the Customs House and published in the Official Gazette around 10:45 p.m., whereby the duty of Australian Desi Chickpeas was raised to 30% advalorem - demand of differential duty alongwith Interest. Held that:- This Court had specifically queried with the learned counsel with regard to the stand taken by the Department considering the fact that the Notification under section 93 of 2107 issued by the Department of Revenue, Ministry of Finance, was issued on 21.12.2017 at 10:45 p.m. and the official gazette also was published at 10:45 p.m. which had replaced the earlier Notification No.50 of 217 dated 30.06.2017, where the import duty on assessment of Australian Desi Chickpeas was nil. Nothing could be clarified as to how merely because the goods could not be physically removed from the Port, and when charge order was already issued, this kind of stand continued to be taken by the authority. The applicant has made out a case for grant of anticipatory bail in his favor. The application is allowed by directing that in the event of the applicant herein being arrested pursuant complaint, the applicant shall be released on bail on furnishing one solvent surety of ₹ 50,000/- with one solvent surety of like amount to the satisfaction of the trial Court on certain conditions.
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