TMI Blog2018 (8) TMI 1608X X X X Extracts X X X X X X X X Extracts X X X X ..... amount of duty involved in these cases. The petitioner is directed to execute a bond in the appropriate form securing the interest of the Revenue and that the release of the goods shall be subject to the outcome of the appeals that may be filed by the Department before the Tribunal - On such execution of the bond, the respondent Department is directed to assess the Bills of Entry within three days thereafter and in terms of the assessment, the duty shall be remitted by the petitioner - On such remittance, the petitioner is permitted to clear the entire cargo within 10 days from the date of remittance and issuance of out of charge clearance. Petition disposed off. - Writ Petition Nos.14480 to 14483 of 2018 - - - Dated:- 13-7-2018 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nue's appeals, the appeals would be pending for hearing and the live consignments would be held up. 5. The learned counsel for the petitioner would submit that the Department is precluded from filing appeals in the light of the instructions given by the Central Board of Indirect Taxes and Customs dated 11.7.2018, which fixed the monetary limits, below which, the appeals should not be entertained before the Tribunal, the High Courts and the Hon'ble Supreme Court and the monetary limit for filing appeals before the Tribunal is ₹ 20 lakhs. It is further submitted that only in two of the cases, the issue pertains to valuation of goods and the remaining two cases pertain to issuance of detention certificate for waiver of detenti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... requirement as long as the consignments are released in terms of the orders passed by the Commissioner of Customs (Appeals-II). 8. In the light of the above, the writ petitions are disposed of with the following directions : (i) The petitioner is directed to execute a bond in the appropriate form securing the interest of the Revenue and that the release of the goods shall be subject to the outcome of the appeals that may be filed by the Department before the Tribunal; (ii) On such execution of the bond, the respondent Department is directed to assess the Bills of Entry within three days thereafter and in terms of the assessment, the duty shall be remitted by the petitioner; (iii) On such remittance, the petitioner is permitted t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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