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2023 (11) TMI 321 - BOMBAY HIGH COURTSeeking provisional release of 22 KT Plain Gold Jewellery (Pendent) - country of origin of the goods - benefit of Notification dated 1st June 2011 (Notification No. 46/2011-Cus) - HELD THAT:- It is observed that the goods dealt by the very same exporter with the other importers in the country have been cleared by the Respondent-Revenue. Hence according to the Petitioner, it cannot be a case that in the face of the documents as provided the foreign exporter would indulge into any irregularity in relation to the agreement in question in regard to supply on the origin of the goods imported by the Petitioner. Thus, the contention of the Revenue is only in the context of duty i.e.; whether the Petitioner qua the goods in question would at all be entitled to claim an exemption from payment of duty. The goods ought not to suffer any further detention and they are required to be provisionally released, on the Petitioner furnishing an appropriate bond for the differential duty, more particularly considering the letter dated 30th October 2023 as issued by Mr. Mulyadisimatupang as addressed to the Ambassador of Indian Embassy in Indonesia. Ordered accordingly. Petition disposed off.
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