TMI Blog2013 (6) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... ns, the respondents shall release the goods in question, forthwith. However it would be open to the respondents to pass final orders, on completion of the adjudication process, in respect of the payment of customs duty, liable to be paid by the petitioner, if any, and to initiate other appropriate proceedings against the petitioner, if he is found to have evaded payment of the customs duty, as alleged by the respondents, in accordance with the relevant provisions of law. The petitioner shall co-operate, fully, in the proceedings that may be initiated by the respondents, for the assessment of customs duty. - Writ Petition No. 3249 of 2011 with M.P. No. 1 of 2011 - - - Dated:- 18-2-2011 - M. Jaichandren, J. Shri R. Yashod Vardhan, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ign supplier had started dispatching fresh apples, as per the terms of the contract, by raising commercial invoices for the supply of 9,387 cartons of Red Delicious Apple of First Fruits brand, of different counts and variety. The unit price of the apples that had arrived from the United States of America varies from U.S. Dollars 11 to 15 and the total consideration payable by import of the apples works out to U.S. Dollars 1,30,343/-, which ought to be remitted within 15 days of the arrival of the consignment, as per the terms of the contract with the petitioner s bankers. 4. It has been further stated that the consignments of apples dispatched under two bills of Lading Nos. 552760281, dated 6-1-2011 and 552997458, dated 12-1-2011, ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rupees 70 lakhs, paid by the petitioner as differential duty, is with the respondent pending the adjudication process. While so, it is not open to the respondents to make wild allegations against the petitioner, without having sufficient and appropriate reasons to do so. Further, if certain irregularities are found in the pricing of the goods, it would be open to the respondents to impose additional duty on the same and to take appropriate action against the petitioner, in accordance with law. However, the respondents are not entitled to delay the release of the imported goods, which are highly perishable in nature. Further, the petitioner would be incurring monetary loss by paying heavy demurrage charges, if the goods are not cleared at t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quantities of high valued varieties. 4. In respect of other suppliers of fresh apples, it has been noticed that the difference between the actual transaction value and the value declared to Customs has been shown as advance paid. However, as in the case of first batch of documents forwarded, the invoices in the subject case do not specifically mention as the advance paid. The modus operandi is by raising parallel set of invoices and transferring the undeclared amounts by way of wire transfers. 8. The learned counsel appearing for the respondents had also submitted that based on such information received from the Consulate General, a show cause notice has been issued to the petitioner and further investigation is being carried on. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitions arising out of similar facts and circumstances, directing the respondents to release the goods provisionally imposing similar conditions, as in the order, dated 24-4-2007, made in W.A. No. 652 of 2007. 11. In such circumstances, this Court finds it appropriate to direct the respondents to release the goods in question, on the petitioner fulfilling the following conditions : The petitioner shall pay 30% of the differential duty, and for the balance amount, the petitioner shall furnish a personal bond. On compliance of both the conditions, the respondents shall release the goods in question, forthwith. However, it is made clear that it would be open to the respondents to pass final orders, on completion of the adjudication proc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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