TMI Blog2018 (7) TMI 927X X X X Extracts X X X X X X X X Extracts X X X X ..... m of ₹ 1.40 crores both within a period of two weeks as stated and undertaken, the competent authority shall pass an order on the pending application seeking a detention certificate and release the goods in favour of the petitioner. The bank guarantee shall be kept alive till final orders of the Competent Authority. Petition disposed off. - Writ Petition No. 6371 of 2018 - - - Dated:- 18-6-2018 - S. C. DHARMADHIKARI SMT. BHARATI H. DANGRE, JJ. Mr. Ashok Singh for the petitioner. Mr. Pradeep S. Jetly for the respondents. P.C. :- 1. By this petition under Article 226 of the Constitution of India, the petitioner seeks the following reliefs:- a. that this Hon'ble Court may be pleased to issue writ of ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t) enables clearance of the goods of Sri Lankan origin by the importer like the petitioner, duty free. There is an exemption and which is enjoyed by the said importer, the benefit of which cannot be taken away in the garb of exercise of power of seizure. That power cannot be exercised to nullify a solemn Free Trade Agreement between two countries. Our attention has been invited to several annexures to this petition to submit that the competent authorities in Sri Lanka have certified that the goods ought to have been of Sri Lankan origin and even the port from which they were shipped, styled as port of origin, is in Sri Lanka. If these competent statutory authorities issued certificates to the effect that the goods are of Sri Lankan origi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith the neighbouring country. Secondly, this is not a case where there is absolutely no material and the seizure is ex-facie illegal or arbitrary, unjust and unfair, much less unreasonable. There is a definite material in possession of the investigating machinery. The investigating machinery has, prima facie, from these investigations concluded that the goods are not of Sri Lankan origin. They have been shipped in Indonesia. The port of origin is shown as Indonesia. The goods, which are of Indonesian origin and routed through Sri Lanka, are passed off as goods of Sri Lankan origin to earn and gain the exemption. It is thus a dubious mode by which dutiable goods are sought to be imported duty free. We should not, in the exercise of writ juri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther to visit Sri Lanka or to summon more material or documents from Sri Lanka and Indonesia. For that, procedural formalities have to be completed. No useful purpose will be served by allowing the goods to be detained and when samples have already been drawn. 7. Therefore, we propose to balance the rights and equities and that is without expressing any opinion on the rival contentions or the legality and validity of the seizure. We enquired from Mr.Singh appearing for the petitioner as to whether the petitioner is ready and willing to execute a bond as demanded by the authorities and in addition, furnish a bank guarantee so as to secure at least part of the duty demand, which eventually may be raised. Mr. Singh, after taking instructi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ank guarantee in the sum of ₹ 1.40 crores both within a period of two weeks as stated and undertaken, the competent authority shall pass an order on the pending application seeking a detention certificate and release the goods in favour of the petitioner. The bank guarantee shall be kept alive till final orders of the Competent Authority; b] Needless to clarify that this would be without prejudice to the rights and contentions of both sides, particularly on the merits of the controversy; c] While disposing this petition with these directions, we clarify that we have not expressed any opinion on the rival contentions on the issues noted by us and they are kept open. 10. The petition is disposed of accordingly. - - Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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