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2016 (3) TMI 988 - GUJARAT HIGH COURT

2016 (3) TMI 988 - GUJARAT HIGH COURT - 2016 (336) E.L.T. 606 (Guj.) - Seeking provisional release of seized goods with modification in conditions - Machines imported under EPCG scheme - Petitioner firm would be required to fulfill the export obligation in terms of the EPCG scheme authorization granted to it - Held that:- without entering into the merits of the contentions of the rival parties, the interests of justice would be served if the order of provisional release of the seized goods is mo .....

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ng to furnish a bank guarantee of ₹ 43.50 lakh. - Petition disposed of - SPECIAL CIVIL APPLICATION NO. 20606 of 2015 - Dated:- 23-3-2016 - MS. HARSHA DEVANI AND MR. G.R.UDHWANI, JJ. FOR THE PETITIONER : MR HARDIK P MODH, ADVOCATE FOR THE RESPONDENT : KSHITIJ M AMIN, ADVOCATE, MR DEVANG VYAS, ADVOCATE, MR HRIDAY BUCH, ADVOCATE ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Mr. Hardik Modh, learned advocate, for the petitioner, has tendered a draft amendment. The amendment is allo .....

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ng the petitioner that the Commissioner of Customs, NS-IV, JNCH has provisionally released the seized goods to the party covered under Bills of Entry No. (i)8288223 dated 22.10.2012 and (ii)8288712 dated 22.10.2012 (iii)8270493 dated 19.10.2012 imported vide EPCG Authorization No.2430001677 dated 03.07.2012, subject to furnishing of: 1. Bond for full value of goods 2. Bank Guarantee for full duty amount 3. Bank Guarantee equal to 25% of duty amount (3) The letter dated 15.3.2016 of the Assistant .....

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matter is pending consideration before the concerned authority. It was submitted that insofar as the sealing of the machines imported by the petitioner is concerned, the same does not benefit either of the parties inasmuch as, if the machines remain under seizure, they will be depleted. It was further submitted that assuming for the sake of argument that the petitioner has not completed the export obligation, even then, the period for completion of export obligation is not yet over and hence, t .....

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his submission, the learned counsel has placed reliance upon the decision of the Delhi High Court in the case of Navshakti Industries Pvt. Ltd. v. Commissioner of Customs, ICD, TKD, New Delhi, 2011 (267) E.L.T. 483 (Del), wherein the court had held that in the absence of any definite parameters having been laid down for the exercise of power under section 110A of the Customs Act, 1962 the only option that would be available to the court would be to fall back on the Customs (Provisional Duty Asse .....

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nts in the first instance and that the court did not deem it appropriate to continue with the condition requiring the appellants to deposit 25% of the value of the seized goods by way of a bank guarantee to the satisfaction of the respondents. It was submitted that the petitioner is ready and willing to restore the bank guarantee of ₹ 43.50 lakh which had been returned to the petitioner upon issuance of the Export Obligation Discharge Certificate and that the petitioner may at best be call .....

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ose conditions as regards the bond as well as security, etc., subject to which the goods seized under section 110 may be released to the owner. It was submitted that in the present case, the Commissioner of Customs has exercised discretion and has permitted provisional release of the goods in favour of the petitioner subject to the conditions stipulated in the provisional release order and hence, no interference is warranted by this court. It was pointed out that the decision of the Delhi High C .....

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in question. It was accordingly submitted that if at all the court is inclined to modify the conditions stipulated by the Commissioner of Customs; the same may be modified in terms of the decision of the Supreme Court. 5. In the light of the fact that the principal relief prayed for in this petition has not been pressed, it is not necessary to enter into the merits of the impugned order dated 02.12.2015 withdrawing the redemption issued to the petitioner. However, consequent to the said order, a .....

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re, the condition thereof is likely to deteriorate, which would not benefit either the petitioner nor the revenue. On the other hand, if the petitioner firm is permitted to use the machines, it may be in a position to fulfill the export obligation, which would be in the benefit of the scheme. On a perusal of the order of provisional release, it is apparent that three conditions have been imposed for the purpose of provisional release of the goods. Firstly, the petitioner is required to furnish o .....

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