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2018 (8) TMI 569

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..... ection 93 of 2107 issued by the Department of Revenue, Ministry of Finance, was issued on 21.12.2017 at 10:45 p.m. and the official gazette also was published at 10:45 p.m. which had replaced the earlier Notification No.50 of 217 dated 30.06.2017, where the import duty on assessment of Australian Desi Chickpeas was nil. Nothing could be clarified as to how merely because the goods could not be physically removed from the Port, and when charge order was already issued, this kind of stand continued to be taken by the authority. The applicant has made out a case for grant of anticipatory bail in his favor. The application is allowed by directing that in the event of the applicant herein being arrested pursuant complaint, the applicant shall .....

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..... d from the Port of Gladstone, Australia to the Port of Mundra, India. The said goods were laid on board the vessel of M.V.Sunlight Lily and two bills of lading No.009 and 010 dated 20.011.2017 were issued in connection with the said shipment from Gladstone, Australia to the Port of Mundra, India. The said vessel arrived at the Port of Mundra, India and the Master of the said vessel through the agents of the said vessel filed the Import General Manifest ( IGM for short) with the Port and the Customs Authorities. 4. Essentially, the dispute is with regard to the Tariff, as the Australian Desi Chickpeas is covered by the Tariff Item No.07132000 where the duty payable was Nil only as per the Notification NO.50 of 2017 dated 30.06.2017. Th .....

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..... ued on 06.03.2018, whereby the applicant for and on behalf of the company was called upon to appear before a Senior Intelligence Officer, Directorate of Revenue Intelligence ( DRI for short) to give evidence. He also was asked to produce certain documents. The applicant did appear in furtherance of the said summons and his statement was recorded, which according to him, is under coercion and not by free consent. He was to intimate the DRI whether he was to make the payment of duty or else, he was threatened that consequences would follow and, hence apprehending arrest, the applicant is before this Court. 6. It is urged by Mr. Pahwa, learned Senior Advocate appearing with Mr. Thackar, learned advocate for the applicant, that there is no .....

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..... hat the Notification under section 93 of 2107 issued by the Department of Revenue, Ministry of Finance, was issued on 21.12.2017 at 10:45 p.m. and the official gazette also was published at 10:45 p.m. which had replaced the earlier Notification No.50 of 217 dated 30.06.2017, where the import duty on assessment of Australian Desi Chickpeas was nil. Nothing could be clarified as to how merely because the goods could not be physically removed from the Port, and when charge order was already issued, this kind of stand continued to be taken by the authority. The applicant has made out a case for grant of anticipatory bail in his favour. 9. In the result, this application is allowed by directing that in the event of the applicant herein being .....

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..... treat the accused in the judicial custody for the purpose of entertaining application of the prosecution for police remand. This is, however, without prejudice to the right of the accused and the power of the learned Magistrate to consider such a request in accordance with law. It is clarified that the applicant, even if, remanded to the police custody, upon completion of such period of police remand, shall be set free immediately, subject to other conditions of this anticipatory bail order. (g) If arrested, to furnish the present address of residence to the investigating Officer and also to the Court at the time of execution of the bond and shall not change the residence without prior permission of this Court; (h) while travellin .....

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