TMI Blog2010 (5) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... -5-2010 - Indira Banerjee, J. REPRESENTED BY: Shri Arijit Chakraborty, Advocate, for the Petitioner. Shri Tapas Kumar Hazra with Ms. Sham pa Sarkar, Advocates, for the Respondent. [Order]. - In this writ application, the petitioner has inter alia challenged an order bearing File No. S33-19/2009 Adin and DRI F. No. 128/KOL/APP/2008/804, 805 dated 16th August, 2009 of the Assistant Commissioner of Customs Adjudication Cell (Port) informing the petitioners that the goods of the petitioners had been allowed provisional release subject to payment of differential duty of Rs. 12,21,515/- and execution of a bank guarantee of 50 per cent of the differential duty and bond for the ascertained full value of the seized goods. 2. Accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with effect from13th July, 2006 is to ensure that the goods are not unnecessarily detained. The goods are required to be released on taking a bond in proper form, with such security and conditions as the Commissioner of Customs may require. The main object of the section is to secure the possible claim that the Customs might have. 7. It is difficult to accept the submission that Section 110A enables the petitioners to call for payment of the differential duty. That payment of the differential duty is not a condition for provisional release, is apparent from the language of Section 110A. 8. Mr. Hazra cited Assistant Collector of Central Excise, Chandan Nagar, West Bengal v. Dunlop India Ltd. Ors. reported in 1985 (19) E.L.T. 22 (S.C.) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... concerned not to take provisional re lease if the terms of provisional release are not acceptable. No useful purpose could be served by detention of goods pending adjudication. Neither party would be benefited. 12. Furnishing of an unconditional bank guarantee covering the entire amount would fully secure any claim that the authorities might have. The Commissioner of Customs would be entitled to fix the terms and conditions of the bank guarantee so that the interest of the respondents is fully secured. The petitioner may be directed to furnish an unconditional bank guarantee payable on demand. 13. The petitioner might be directed to renew the bank guarantee sufficiently in advance upon notice to the respondents, failing which the bank g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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