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2015 (12) TMI 1302 - MADRAS HIGH COURT

2015 (12) TMI 1302 - MADRAS HIGH COURT - 2016 (331) E.L.T. 393 (Mad.) - Demand of differential duty - Release of goods - Held that:- Following the precedent of this court, there shall be a direction that the differential duty is to be assessed by the authorities and on such assessment and intimation, the same shall be paid by the petitioner along with actual duty payable. On such payment, the goods shall be released forthwith leaving the other issues open to the respondents to proceed in accorda .....

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etal Ring Adjuster, Scissor, Thread cutter, Hand stitch button, metal button and plastic button, imported vide Bill of Entry No.2174989, dated 07.08.2015, after collecting the central duty and Additional Duty on the Excess Goods proportionately as per the value assessed by the proper Officer under the Customs Act. 2. Learned counsel for the petitioner submitted that the petitioner had imported 1172 cartons of garment packing materials and tailoring materials viz., Seal Tag, Shirt Pin, Shirt Clip .....

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ll of Entry by the proper officer and directed to pay duty. Thereafter, the SIIB Officers have examined the goods and found that 1328 cartons were found on examination, the petitioner declared only 1172 cartons and also alleged approximately 130 cartons of goods were found excess more than declared in the invoice. When the petitioner had contacted the exporter, the exporter had informed them accepting their mistake on their part in sending the excess goods and also stated that their load man had .....

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he petitioner seeks appropriate direction for release of goods. 3. Learned counsel for the petitioner brought to the notice of this Court a decision in W.P.No.21194 of 2014, dated 08.10.2014, which reads as follows: "6. The learned counsel for the petitioner, in support of his submissions placed reliance on the following decisions:- (i) Review Application No.89 of 2011 in W.A. No.582 of 2011 and, dated 25.4.2011 [Commissioner of Customs (Airports), Chennai and others v. T.Elavarasan]; (ii) .....

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s court in W.A. No.582 of 2011, dated 25.4.2011 had directed to release of the goods subject to certain conditions. Further it is stated in W.A.(MD)548 of 2012 (Cited supra), the Division Bench of this court directed the importer therein to pay the duty as declared by them and 30% of the differential duty of admitted value by the petitioner and the value fixed by the Department and to execute a personal bond for the balance amount of 70% differential duty to the satisfaction of the concerned off .....

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