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UNION OF INDIA Versus MANJU GOEL

2015 (321) E.L.T. 19 (SC) - Benefit of Indo-Sri Lanka Free Trade Agreement Detention of Consignment Customs authorities detained consignment of Respondent, as it was alleged that goods were manufactured in China and had been imported to India via Sri Lankan route to avail the benefit of Indo-Sri Lanka Free Trade Agreement High Court vide impugned judgment directed respondent to deposit customs duty and to furnish bank guarantee of 20 per cent in order to release goods Held that:- Admitte .....

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de matter after hearing respondent Matter remanded back for re-consideration decided against revenue. - Civil Appeal No. 2505 of 2005 - Dated:- 7-5-2015 - A.K. Sikri and Rohinton Fali Nariman, JJ. Shri Yashank Adhyaru, Senior Advocate, P.K. Mullick, Ms. Rashmi Malhotra, Ms. Tanvi Kaushal and B. Krishna Prasad, Advocates, for the Appellant. Shri K.V. Vishwanathan, Senior Advocate, Ms. Radha Rangaswamy and Ms. Tapasvi Vashisth, Advocates, for the Respondent. ORDER The respondent herein had imp .....

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e that these goods were manufactured in China and had been imported to India via Sri Lankan route. For this purpose, the consignment was detained and Deputy Commissioner, Customs, issued notice to the respondent asking her to supply certain information. 2. When this process was still on and a final view had yet to be taken by the customs authorities, the respondent filed the writ petition in the High Court of Rajasthan under Article 226 of the Constitution of India with certain prayers whic .....

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authorities stating that the goods were originated from China. It was disputed by the respondent. 3. The High Court, after hearing the matter, disposed of the writ petition vide impugned judgment dated 2-3-2005 directing the appellants to release the goods on provisional basis on the condition that the respondent herein would deposit the amount of customs duty and would also furnish a bank guarantee of 20 per cent of the value of the goods in question and for the balance value of the goods .....

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sh a personal bond to the satisfaction of concerned authority in the Customs Department. The petition stands disposed of with the above directions. 4. It is this judgment which is the subject matter of the present appeal. It is clear from the aforesaid direction that the respondent was allowed to get the goods released on provisional basis with certain conditions. We are informed that after the passing of this aforesaid direction by the High Court, the Respondent had even got the goods rele .....

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