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Nakoda Unique Gold Private Limited Versus The Commissioner of Customs (Imports) , The Assistant Commissioner of Customs (Imports) & The Appraising Officer of Customs (Imports)

Writ petition - Demand of 100% Bank Guarantee towards the customs duty of 16% leviable in the normal course of import - import of unbranded gold jewellery. - clearance of the goods by accepting the Special Additional Customs Duty of 1% as per the Malasiya-India Comprehensive Economic Co-operation Agreement. - The learned Additional Solicitor General appearing for the respondents, who filed the counter affidavit, submitted that the writ petition is premature in nature i.e., without approaching th .....

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for the purpose of clearance of goods by proper representation within a week from the date of receipt of a copy of this order and the respondents are directed to hear the petitioner and pass necessary orders within a period of two weeks thereafter. - writ petition is disposed of - W.P.No.22749 of 2015 & M.P.Nos.1 & 2 of 2015 - Dated:- 18-8-2015 - MR. R. MAHADEVAN, J For the Petitioner : Mr. N.Murali Kumaran For the Respondents : Mr. G. Rajagopal, Addl. Solicitor General, Assisted by MR.A.P.Srin .....

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irect the respondents to allow the clearance of the goods by accepting the Special Additional Customs Duty of 1% as per the Malasiya-India Comprehensive Economic Co-operation Agreement. 3.1 The petitioner company is registered under the Companies Act, 1956, on the file of the Registrar of Companies, Chennai and converted into a Private Limited Company from a Proprietary concern in the year 2011. The petitioner company also possesses Import Export Code granted by the office of the Director Genera .....

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hey are also duly reported to Governmental authorities such as VAT and Income Tax Departments. 3.2 The case of the petitioner is that the Government of India and Malaysia have entered into an agreement viz., Malaysia-India Comprehensive Economic Co-operation Agreement (hereinafter referred to as MICECA) under which certain specified goods can be imported from Malaysia to India by Indian Importers without having to pay the basic customs duty and countervailing duty other than 1% of Special Addit .....

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mport the specified goods viz., unbranded gold jewellery from Malaysia under the said MICECA and to avail the duty concessions granted under the same. But, till date, the respondents have not assessed the goods. 3.3. It is claimed by the petitioner that prior to consignment, the respondents assessed the goods that were imported by the petitioner company and cleared the same under section 47 of the Customs Act, 1962 and the importer has paid appropriate import duty assessed i.e. 1% Special Additi .....

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n the normal course in so far as the consignment imported by the petitioner company under the said MICECA under Bill of Entry No.INMAA4 9934208 dated 17.7.2015. The said acts of the respondents are contrary to law. Hence, the petitioner is before this Court. 4. The learned counsel for the petitioner submits that for the purpose of release of gold jewellery, the Bill of Entry has been taken into consideration and without processing the Bill of Entry so as to arrive the duty, the web related detai .....

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ed counsel also brought to the notice of this court that out of 8 consignments, 6 were cleared on execution of 20% Bank Guarantee and payment of 1% special additional customs duty and for the remaining, a different stand has been taken by the respondent. 5. According to the learned Counsel for the petitioner, the respondents cannot take such a stand, by relying the web-portal communication for insisting 100% bank guarantee, which violates the agreement entered between India and Malaysia, which i .....

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nal Solicitor General appearing for the respondents, who filed the counter affidavit, submitted that the writ petition is premature in nature i.e., without approaching the authorities, the petitioner has filed this writ petition. According to section 17 of the Customs Act as well as section 234, the respective officials have to safeguard the revenue and unless and otherwise the conditions stipulated thereon is complied, there is no question of release of consignment, until necessary assessment f .....

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