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2015 (9) TMI 763 - MADRAS HIGH COURT

2015 (9) TMI 763 - MADRAS HIGH COURT - 2015 (323) E.L.T. 52 (Mad.) - Import of silk fabrics - Benefit of additional duty exemption in terms of Notification No.30/2004 CE dt 9.7.2004 - Held that:- petition is disposed of by directing the respondents to release the subject goods concerned in respect of the above said Bill of Entry subject to the condition that the petitioner furnishes bank guarantee to the entire value of Additional Duty of Customs (CVD) to the satisfaction of the second responden .....

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ting the respondents herein to allow filing of manual bill of entry and extend benefit of additional duty exemption in terms of Notification No.30/2004 CE dt 9.7.2004 in respect of silk fabrics covered by Bill of Lading No. HBL1504161351 dated 22.4.2015 and imported by the petitioner herein by following the ratio of the judgment of the Honourable Supreme Court in the case of M/s. ITC Ltd. against Commissioner of Customs (Import and General) New Delhi, reported in 2015-TIOL-74-SC-CUS. 2. In ident .....

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ature and scope of the prayer claimed in the writ petition and also taking note of the fact that the subject matter of goods are lying for a long time, the writ petition stands disposed of with a direction against the respondents to release the above said Bill of Entry subject to the condition that the petitioner furnishing a bank guarantee to the entire value of Additional Duty of Customs (CVD) to the satisfaction of the second respondent, which should be kept alive till adjudication process is .....

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