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Daya Enterprises Versus The Commissioner of Customs (Export)

2016 (4) TMI 231 - DELHI HIGH COURT

Seeking alternate remedy - against order of the Commissioner granting provisional release of goods - Onerous conditions imposed by the respondents - Held that:- as was noticed in Spirotech Heat Exchangers Pvt. Ltd. v. Union of India [2016 (3) TMI 37 .....

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e conditions imposed for the provisional release of goods, relegating the Petitioner to a statutory remedy would not be efficacious. Consequently, the conditions imposed in the order dated 11th March, 2016 passed by the Commissioner of Customs (Expor .....

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m of bank guarantee for a sum equivalent to 30% of the differential duty, with an auto renewal clause and as per RBI guidelines. - Petition disposed of - W. P. (C) 2861/2016 - Dated:- 1-4-2016 - S. Muralidhar And R. K. Gauba, JJ. For the Petitioner : .....

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estion that arises in this writ petition is whether the conditions imposed by the order dated 11th March, 2016 by the Commissioner of Customs (Export) for provisional release of the goods in favour of the Petitioner is onerous. 3. Three conditions fo .....

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ed on the value re-determined as above of unbranded seized goods or execution of Bank Guarantee equivalent to said amount with auto renewal clause (c) execution of Bank Guarantee of ₹ 41,37,473/ which is equivalent to 25% of the re-determined v .....

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t. Ltd. v. Union of India). After noticing the earlier decisions of this Court as well as the Supreme Court in Navshakti Industries Pvt. Ltd. v. Commissioner of Customs, ICD, TDD, New Delhi (2011) 267 ELT 483 (Del), the Court in that case had modifie .....

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provisional release of the goods. However, as was noticed in Spirotech Heat Exchangers Pvt. Ltd. v. Union of India (supra), since the Respondent does not appear to be inclined to follow the aforementioned orders and the binding order of the Supreme .....

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