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TMI Blog2017 (11) TMI 1275X X X X Extracts X X X X X X X X Extracts X X X X ..... release order dated 23.03.2017 under Section 110 of the Customs Act, 1962 on the following conditions:- (i) The goods shall be assessed to duty provisionally on the basis of the declared invoice value, purely for the purpose of provisional release of goods only, without any prejudice to the adjudication order to be passed in respect of the show cause notice issued to the importer in the case. (ii) The goods mentioned in column 6 of Table-I to para 3 excluding the HMS/CRGO scrap shall be mutilated so as to render them scrap in such a manner so that they cannot be used as such except for melting in accordance with definition of scrap in Section note 8(a) of the Customs Tariff. (iii) The CRGO scrap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the above analysis, the impugned order is modified as under: (i) The goods shall be assessed to duty provisionally on the basis of the declared invoice value, purely for the purpose of provisional release of goods only, without any prejudice to the adjudication order to be passed in respect of the show cause notice issued to the importer in the case. (ii) The importer shall furnish a bond equal to the re-determined assessable value i.e. Rs. 1,36,20,117/- of the seized goods to bind himself to pay in case of demand the differential duty, fine, penalty or interest as may be leviable on such goods, if these are held to be other than scrap, subsequently. On compliance of the above conditions by the appellant, the goods are to be rele ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner. In support to his contention, the Id. Counsel for the applicant relied upon the decision of Hon'ble Punjab & Haryana High Court in the case of Atam Fibers (P) Limited vs. UOI - 2009 (233) ELT 54 (P&H). 5. Ld. AR for the Revenue submits that the decision in the case of Atam Fibers (P) Limited (supra) is not applicable to the facts of this case as there has been substantial change in the facts and condition of provision release and in that case the additional conditions were added but in this case the only condition added is that the samples to be drawn. He also relied on the decision of Hon'ble Madras High Court in the case of Devi Textiles Vs. Collector of Central Excise - 1995 (79) ELT 411 (Mad.) to say ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s High Court was that, without drawing the sample, no action is warranted against the petitioner and the Hon'ble High Court held that as there were ample materials against the petitioner, therefore the contention of the petitioner was not having any force. But, in this case the facts are altogether different as at the time of initial provisional release of the goods, no condition of drawl of sample was imposed on the applicant. Moreover, the show cause notice has been issued and the said show cause notice has been once adjudicated. Therefore, the decision of Hon' ble Madras High Court in the case of Devi Textiles (supra) is not applicable to the facts of this case. Moreover, the provisions of Section 144 of the Act, in the facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned, the same shall be released to the petitioners on payment of duty on the value of the goods, as declared by the petitioners and complying with other formalities for release of goods. The petitioners will be further required to furnish bank guarantee of difference of duty in case the value of the goods is assessed @ US $ 3 per kg. (iii) The party shall also execute an Indemnity Bond for full market value of the seized goods. (iv) The party shall give a written undertaking that they shall not dispute the value/indemnity of the goods during the adjudication and other proceedings under the Customs Act." 3. Counsel for the petitioners pointed out that conditions No. (iii) and (iv) were not impose ..... X X X X Extracts X X X X X X X X Extracts X X X X
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