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2019 (5) TMI 1036

a import and export code and even assuming that he does not co-operate with the adjudication by the appellant in Chennai, he can be traced anywhere in the Country and proper legal action can be initiated against him. It is needless to state that the respondent writ petitioner should co-operate in the adjudication process. Thus, considering the peculiar facts and circumstances of the case, we find that there is no error in the discretion exercised by the learned Writ Court and the direction issued therein. Considering the peculiar facts and circumstances of the case, we decline to interfere with the order and direction issued by the learned Writ Court. Accordingly, the writ appeal fails and is dismissed. No costs. Consequently, connected mis .....

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espondent should furnish a Bank Guarantee for a sum of ₹ 43,00,000. In support of his contention, the learned counsel for the respondent writ petitioner relied upon the decision in the case of Navshakti Industries Pvt. Ltd. vs. Commissioner of Customs, ICD, TKD, New Delhi [2011 (267) ELT 483 (Del.)], the decision of the Delhi High Court in the case of Zest Aviation Pvt. Ltd. vs. Union of India [2013 (289) ELT 243 (Del.)] and the decision of the Division Bench of this Court [to which one of us (V.Bhavani Subbaroyan,J.) was a party] in the case of Assistant Commissioner of Customs, Chennai vs. Kanishka Enterprises [2018 (361) ELT 465 (Mad.)]. Further, it was contended that the subject issue pertain to only valuation dispute and the appe .....

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as entitled to issuance of certificate for waiver of demurrages and detention charges for the entire period, i.e. from the date of detention to the date of clearance. 4.After elaborately hearing the learned counsels for the parties and perusing the materials on record, we are of the view that there is no error in the discretion exercised by the learned Writ Court in granting release of goods subject to the conditions imposed in the impugned order. However it is to be pointed out that Circular No.35/2017-Customs dated 16.08.2017 applies to the case of provisional release where the goods were seized and import is not allowed. Therefore, we do not agree with the finding rendered by the learned Single Bench that the Circular will not be applica .....

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iform yardstick cannot be laid down in these sort of matters where the importer approaches the Court for granting provisional release of the imports cargo. Thus, considering the peculiar facts and circumstances of the case, we decline to interfere with the order and direction issued by the learned Writ Court. Accordingly, the writ appeal fails and is dismissed. No costs. Consequently, connected miscellaneous petition is closed. 7.The appellant is directed to release the goods forthwith upon the respondent writ petitioner remitting 30% of the differential duty and executing a personal bond for the remaining 70%. The respondent writ petitioner shall be entitled to a certificate for waiver of demurrages and detention charges for the entire per .....

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