TMI Blog2016 (12) TMI 1106X X X X Extracts X X X X X X X X Extracts X X X X ..... elease the detained goods imported through Bill of Entry No.3371951 to the respondent/writ petitioner, subject to condition that bank guarantee of ₹ 25.00 lakhs given to department, bond to be executed and also respondent/writ petitioner shall promptly participate in the enquiry, initiated pursuant to the show cause notice, dated 17.10.2016 - appeal disposed off - decided partly in favor of petitioner. - Writ Appeal No. 1349 of 2016 - - - Dated:- 17-11-2016 - Nooty Ramamohana Rao And Anita Sumanth, JJ. For the Appellants : Mr. T. Pramodkumar Chopda For the Respondent : Mr. Sujay Kantawala JUDGMENT ( Judgment of the Court was delivered by Nooty Ramamohana Rao, J. ) This appeal under Clause 15 of the Letters Pat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6, has been made available to the Department on 03.10.2016. It is further not in dispute that on 17.10.2016, a comprehensive show cause notice has been drawn and the writ petitioner is called upon to answer the action proposed to be initiated against him in that show cause notice. 4. The only dispute which the Department has raised is as to the usage of the expressions finally assess the bill of entry , used by the learned single Judge in the above quoted portion of the order, contained in paragraph 9. Though we do not see any serious infirmity in using those expressions by the learned single Judge, to avoid any future controversy as to whether the usage of such expressions is meant to come in the way of the Department to take further a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hances of its quick recovery of the duty, which might be levied against the importer. As of now, it is not disputed that the 'safeguard duty', which is liable to be imposed on the goods of the nature, which are imported under the disputed Bill of Entry, is pegged at 20% of the value of Bill of Entry No.3371951. The show cause notice itself has proposed that out of various goods imported through the Bill of Entry No.3371951, 86 numbers of Hot Rolled Alloy Steel Coils have been detained, the value of which has been worked out to ₹ 4,52,31,650/-. In such an event, the safeguard duty would work out to a little more than ₹ 90.00 lakhs. 7. Keeping the above facts in mind, we consider that ends of justice would be better ser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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