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2015 (4) TMI 113 - MADRAS HIGH COURT

2015 (4) TMI 113 - MADRAS HIGH COURT - 2015 (320) E.L.T. 709 (Mad.) - Classification of goods - Demand of differential duty - Detention of goods - Held that:- Since the petitioner has paid the admitted amount and that the balance amount is only minimal, this Court, directs the petitioner to pay 20% of the differential amount and produce Bank Guarantee for the remaining amount. On such payment and production of Bank Guarantee, the respondents are directed to consider the case of the petitioner fo .....

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the bills of entry No.7133423 dated 21.10.2014 and 7133448 dated 21.10.2014 in the light of Order in Appeal C. Cus.No. 3 and 4 / 2015 dated 19.1.2015 passed by the Commissioner of Customs (Appeals) and cause clearance of the said goods within a reasonable time. 2. The petitioner is engaged in international trading, distributing and indenting House for all polymers trade. The petitioner entered in to a sale agreement dated 01.10.2014with M/s. Tunga PVC Pipes Private Limited for the sale of consig .....

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thereafter, the petitioner is before this Court. 3. The learned counsel for the petitioner contended that since the petitioner has got a favourable order from the Commissioner of Customs, the Department shall issue proper Detention Certificate so that detention and demurrage charges can be waived in terms of Regulation 6 (i) of Handling of Cargo in Custom Area Regulations, 2009, as the goods are pending for last four months. According to the learned counsel even though the petitioner has got a f .....

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ial amount and produce Bank Guarantee for the remaining amount, the relief sought for by him cannot be granted by the respondents. 5.I have heard the learned counsel for the petitioner and the learned standing counsel for the respondents and perused the materials available on record. 6.It is not in dispute that the petitioner has got a favourable order dated 19.1.2015 in Appeal C.Cus.II No. 3 and 4 whereby and where under the original order of assessment has been set aside. It is useful to extra .....

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