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TMI Blog2011 (8) TMI 885X X X X Extracts X X X X X X X X Extracts X X X X ..... on high sea sale basis. Bills of entry in respect thereof were filed with the Custom Freight Station (CFS), Ludhiana on 5th April, 2011 for nine containers and on 27th April, 2011 for five containers. In the said bills of entry, the Petitioner declared that no Customs Duty was attracted, as the goods were scrap not exigible to any Customs Duty. However, the declaration of the Petitioner was not accepted on the basis of report of a chartered engineer obtained by the DRI and the goods were declared to be re-rollable material in respect of first consignment and secondary material in respect of second consignment, exigible to 5 per cent duty in the first case and 10 per cent duty in the second case. The Petitioner, accordingly, paid the said du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of the first consignment but still, without any valid reason, the goods have been kept seized for more than two months. Seizure was not by authorised officer. Provisional release order contains arbitrary conditions against orders of this Court in similar circumstances. Even the said order has been passed after long delay and after receiving notice from this Court. In respect of second consignment, it is submitted that the officers of the department are passing on the responsibility to each other. While according to the customs department, the matter is to be decided by the DRI, according to the DRI, delay is on account of documents not been made available to it by the Customs Department. 6. After hearing learned Counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion was arbitrary. Mere dispute of classification or valuation could not justify power of confiscation and imposing of condition of furnishing of bank guarantee equal to 25 per cent of the value of the goods. The said judgment is not shown to be distinguishable in its applicability to the present case. 8. Accordingly, we allow this petition and direct immediate provisional release of goods on conditions mentioned in the order of provisional release except the requirement of declaration that the Petitioner will not dispute the value of goods and will furnish bank guarantee. In respect of second consignment, the release will be on payment of Customs Duty as per valuation of the chartered engineer. It is, however, made clear that this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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