TMI Blog2017 (12) TMI 405X X X X Extracts X X X X X X X X Extracts X X X X ..... ecial Civil Application No. 11256 of 2017 - - - Dated:- 6-12-2017 - MR. AKIL KURESHI AND MR. A.Y. KOGJE, JJ. For The Petitioner : Mr Deven Parikh, Sr Counsel With Mr Dhaval Shah, Advocate For The Respondent : Mr Sudhir M Mehta, Advocate ORAL ORDER ( PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. These petitions arise in common background. We may notice facts from Special Civil Application No.11256/2017. 2. The petitioner is a proprietary concern and is engaged in trading in glass beads of a particular kind called 'Chaton' in the trade and other imitation jewelery related products. Such products, the petitioner imported mainly from China. The petitioner has been importing such materials since few years n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so pending before the adjudicating authority who has issued a show cause notice. 4. Counsel for the petitioner submitted that this is a recurring issue. After a month, the petitioner's consignment of sizeable value arrived and the petitioner is compelled to deposit the customs duty at higher valuation, failing which, the goods would not be cleared. Counsel submitted that the respondent authorities have neither power nor the basis for rejecting the transaction value on the basis of NIDB data. The respondents do not have any other independent instance of import suggesting that the value declared by the petitioner is not the correct value of the imported goods. 5. On the other hand, learned counsel Shri Sudhir Mehta for the departmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or shortly thereafter, we further direct that the future consignments of the petitioner of the same materials shall be released on provisional assessment subject to following conditions : 1) The petitioner shall either give bank guarantee or deposit 25% of the disputed duty with the authorities. This deposit ofcourse would be under protest and subject to the outcome of the final assessment. 2) The petitioner shall give bond for the full amount of duty. 3) This arrangement will apply only in cases where the sole dispute between the petitioner and the department is with respect to the import price of the goods on the basis of NIDB data. If there is any other dispute or independent data or material at the command of the department, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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