TMI Blog2016 (7) TMI 1244X X X X Extracts X X X X X X X X Extracts X X X X ..... garwal, Advocate for Mr. Rajesh Sethi, Advocate, Mr. Sudhir Malhotra, Advocate for the respondent ORDER The petitioners herein imported seven consignments of Cold Rolled (Secondary & Defective) sheets and Coils from Korea, Belgium and Germany vide different bills of entry dated 04.12.2015, 11.12.2015, 29.12.2015,09.02.2016 and 17.02.2016. The goods were detained at Mumbai Port by DRI on the ground that there was mis-declaration. The stand of DRI was that the goods were infact Hot Rolled Coils and Sheets and not Cold Rolled Coils and Sheets. There are two reports on the record, one by TCR Engineering Services Pvt. Ltd. Mumbai opining that the structure of the imported material appear to be Hot Rolled and another report is from M/s Perfec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from payment of Basic Customs Duty under notification Nos. 152 & 187 dated 31.12.2009. Issue was also sought to be raised with regard to test report No.5 referring to inference and the conclusion. At one place in the inference, it was mentioned that microstructure was typical of hot rolled. However, in final conclusion, it was opined that the consignment was of unrolled portion of CR Coils. The report received from Bokaro Steel Plant, Jharkhand controlled by the Steel Authority of India Limited cannot be disputed as such as the dispute with regard to the consignments being of Hot Rolled or Cold Rolled Coils/Sheets has been settled. For material pertaining to bills of entries No.3749151 dated 29.12.2015, 3749279 dated 29.12.2015, 3753509 d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r adjusting the duty, already paid. The issue regarding entitlement of the storage and demurrage charges by the Shipping Lines and Mumbai Port Trust will be considered separately including the issue regarding entitlement of the petitioners to exemption from payment of basic customs duty on three consignments as noticed above. To the extent of basic customs duty, the exemption of which is sought to be disputed by the respondents, the petitioners shall furnish bank guarantee to the customs authorities and the interest thereon before release of the consignments. It is made clear that the petitioners will clear the freight charges relating to the bills of entries of the shipping lines before the goods are released, if not already paid. In CWP ..... X X X X Extracts X X X X X X X X Extracts X X X X
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