TMI Blog2018 (4) TMI 1117X X X X Extracts X X X X X X X X Extracts X X X X ..... er Section 110A of the said Act is to make a delicate balance between the importer of the goods and the Revenue. Taking into consideration the fact that the Bill of Entry was filed in June 2017 and that the respondent himself is willing to provisionally release the goods, this Court is inclined to dispose of the writ petition by modifying the conditions imposed in the impugned order. Petition allowed in part. - Writ Petition No.3078 of 2018 & WMP.No.3766 of 2018 - - - Dated:- 16-4-2018 - T. S. Sivagnanam, J. For Petitioner : Mr.S.Baskaran For Respondent : Mrs.R.Hemalatha, SPC ORDER Mrs.R.Hemalatha, learned Senior Panel Counsel accepts notice for the respondent. Heard both. By consent, the writ petition itself i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... where there are no other issues for grant of provisional release : a. Execution of a personal bond for the value of ₹ 2,29,98,138/- b. Furnishing of a bank guarantee for ₹ 1,70,00,000/- and c. Payment of applicable differential duty of ₹ 64,30,210/- on the redetermined value as per DRI, CZU report. 5. The learned counsel for the petitioner submits that the petitioner is unaware as to how the respondent arrived at the value for execution of a personal bond and as to how the amount, for which, the bank guarantee has to be furnished, was calculated. According to the learned counsel, the conditions imposed are onerous especially when the value of the entire consignment itself is very meagre and at best, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elaborately hearing the learned counsel for the parties and carefully perusing the materials placed on record, this Court is of the view that the conditions imposed in the impugned order can be slightly modified. This is so because the goods, which are permitted for provisional release, have already been scrutinized by the Department and it appears that the except for the prohibited goods and except for the goods where there are violations with regard to intellectual property rights, the Department is willing to release the same. 10. Section 110A of the said Act provides for provisional release of the goods, documents and things seized pending adjudication. It states that any goods, documents or things seized under Section 110, may, pend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al has been filed before the Customs, Excise and Service Tax Appellate Tribunal, which is yet to attain finality. Thus, taking into consideration the fact that the Bill of Entry was filed in June 2017 and that the respondent himself is willing to provisionally release the goods, this Court is inclined to dispose of the writ petition by modifying the conditions imposed in the impugned order. 14. Accordingly, the writ petition is partly allowed by directing the petitioner to comply with the following conditions : (i) The petitioner is directed to pay the applicable differential duty to the tune of ₹ 64,30,210/- (Rupees sixty four lakhs thirty thousand two hundred and ten only) on the redetermined value as per the report of the DR ..... X X X X Extracts X X X X X X X X Extracts X X X X
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