TMI Blog2011 (7) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... nt that any such application is made, the Commissioner of Central Excise, Surat will consider the application in accordance with law and take a decision thereon - 1168 of 2011 - - - Dated:- 11-7-2011 - D.Y. Chandrachud, Anoop V. Mohta, JJ P.A. Augustin for the Petitioner Pradeep S. Jetly for the Respondent JUDGMENT D.Y. Chandrachud, J 1. The Petitioner has, in these proceedings under Articled 226 of the Constitution, sought a declaration that the detention of certain goods after the expiry of the statutory period of limitation of six months after its seizure is illegal and unsustainable by virtue of the provisions of Section 110 of the Customs Act, 1962. 2. During the course of the hearing, counsel appear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ven if there is a dispute in assessment etc., provisional release option be given to the importers. Broadly the following guidelines are to be followed by importers/officers of the Department to keep a check on unnecessary detention of goods and ensure speedy Customs clearance: (a) ..... (b) ..... (c) But for certain exceptional categories, in any dispute case pending investigation wherever importer or exporter is willing, he should be allowed provisional clearance of the goods by furnishing a bond for full value of the goods supported by adequate bank guarantee as may be determined by the proper officer. (The value of bank guarantee shall not exceed twice the amount of duty). The provisional clearance should be allowed as a rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cts. However, investigations by the DRI reveal that the Petitioner had unauthorisedly sold the duty free materials in the local market in contravention of the scheme. Statements were recorded of the accountant of the unit as well as of one of the major buyers of the diverted materials. The investigation has revealed that the Petitioner procured fake purchase bills to show domestic purchase of plating solution. The description, quantity and value of the imported solution was alleged to have been misdeclared. The investigation has also revealed that in order to ostensibly complete the export obligation, the Petitioner exported junk material consisting of metal scrap and cheap ink/phenyl solutions. Money generated out of the illegal sale o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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