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2019 (11) TMI 907 - HC - CustomsRelease of imported goods from Pakistan - rate of duty - Vires of N/N. 5/2019-Customs dated 16.02.2019 - clearance/release of their goods, imported/originating from Pakistan and detained at the customs station Attari Border - payment of duty applicable on the date/time of filing of Bill of Entry - stay of auction proceedings - HELD THAT:- Issue decided in the case of M/S RASRASNA FOOD PVT. LTD. VERSUS THE UNION OF INDIA AND ORS. [2019 (8) TMI 1400 - PUNJAB AND HARYANA HIGH COURT] where it was held that Without going into vires of impugned notification, it is held that all the Petitioners would be liable to pay duty as was applicable at the time of filing of bill of entry coupled with the fact of the imported goods having entered territory of India on 16.02.2019 prior to the issuance of the impugned notification. The Respondent shall release goods within seven days on payment of duty as declared and assessed, if not already paid, ignoring the impugned N/N. 5/2019. It is directed that the Customs Department shall immediately issue the detention memos to facilitate the release of detained goods lying in the godowns of respondent No.4. It is further directed that in case the detained goods have been auctioned for the lack of any stay order till today, the sale proceeds of the same, in view of the detention memos issued by the Customs Department shall be released to the petitioners. Assessment order set aside - petition allowed.
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