TMI Blog2015 (12) TMI 1300X X X X Extracts X X X X X X X X Extracts X X X X ..... ected to assess the value of the goods as expeditiously as possible according to the prevailing rate. In the meantime, in the interest of justice, as an interim measure for releasing the consignment, the petitioner is directed to pay the actual duty according to the invoice value and further, pay the differential duty to the tune of 30% and for the remaining 70% of differential duty, the petitioner is directed to execute a bond. On such compliance, the goods detained shall be released forthwith. Other proceedings in the manner known to law be proceeded with. - Petition dispose of. - W. P. No. 27883 of 2015, M. P. No. 1 of 2015 - - - Dated:- 15-10-2015 - R. Mahadevan, J. For the Appellant : Mr A K Jayaraj For the Respondent : D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... writ petition. 3. Heard the submissions of the learned counsel for the petitioner as well as Dr.Devendran, learned senior standing counsel appearing on behalf of the respondent. 4. Learned counsel for the petitioner submitted that the respondents are wantonly withholding the clearance of the imported goods. Ordinarily, Bills of Entry are taken up for assessment within 48 hours and if there is any undue delay in the assessment and the clearance of the goods, the same will result in heavy demurrage and put the importers to severe financial strain. Learned counsel further submitted that IE code of a particular agent can be utilised by any of the sub-agent and referred to the Judgment reported in 2012 (276) E.L.T. 505 (Ker) in the case o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ht are fully tallied with the declaration, there is no justifiable reasons for delaying the assessment of duty and release of the goods. Hence, to give quietus to the issue, the respondent is directed to assess the value of the goods as expeditiously as possible according to the prevailing rate. In the meantime, in the interest of justice, as an interim measure for releasing the consignment, the petitioner is directed to pay the actual duty according to the invoice value and further, pay the differential duty to the tune of 30% and for the remaining 70% of differential duty, the petitioner is directed to execute a bond. On such compliance, the goods detained shall be released forthwith. Other proceedings in the manner known to law be procee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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