TMI Blog2020 (8) TMI 554X X X X Extracts X X X X X X X X Extracts X X X X ..... back in the year 2018. The amount towards the differential duty is to the tune of ₹ 48,80,647/-. The amount to be recovered towards the differential dues is to the tune of ₹ 48,80,647/-. The writ applicant has already deposited ₹ 18 lakh with the competent authority being 40% of the differential duty. We need to secure the balance amount so as to protect the interest of the Revenue. The goods are lying with the respondents Nos.3 and 4 past almost two years. In such circumstances, we direct the writ applicant to furnish an indemnity bond of the balance amount of ₹ 30,80,647/-. The indemnity bond shall be furnished to the Assistant Commissioner of Customs, Surat. The Assistant Commissioner of Customs, Surat shall in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Section 110-A of the customs Act and in turn be pleased to order the release of goods on submission of bond with adequate security as this Hon'ble Court may consider reasonable as provided under section 110-A of the Customs Act. C. Pending admission and/or final disposal of the present petition, this Hon'ble Court be pleased to order the release of 1811+10 LED Television Sets which have been seized vide the seizure memo dated 22.11.2018 unconditionally or by imposing such conditions as this Hon'ble Court may consider just, fit and proper in the interest of justice. D. That this Hon'ble Court be pleased to grant such other and further relief as may be deemed fit and proper in the facts and circumstances of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ditions. Therefore, the conditions which have been imposed are absolutely unreasonable and are incapable of being complied with and hence, cannot be sustained and are required to be quashed and in turn by obtaining a bond of adequate security from the petitioner as envisaged under section 110-A of the Customs Act, the goods which are seized may kindly be released. (C) That as Section 110A of the Customs Act, stipulates provisional release of goods, documents, and things seized pending adjudication by either taking a bond from the owner of the goods in proper form with such security and conditions as the adjudicating authority may require. The Joint Director, D_Rl, AZU, Ahmedabad has vide communication dated 26.12.2018 informed the Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the writ applicant has deposited a sum of ₹ 18 lakh, which is approximately 40% of the amount of differential duty assessed. However, despite the deposit of ₹ 18 lakh, the officer of the DRI declined to release the goods. It appears that the goods came to be seized way back in the year 2018. The amount towards the differential duty is to the tune of ₹ 48,80,647/-. 6 Mr. Bharda, the learned counsel appearing for the writ applicant would submit that his client is ready and willing to furnish an indemnity bond of the balance amount to be paid towards the differential duty pending the adjudication proceedings. In other words, Mr. Bharda makes a statement that his client shall furnish an indemnity bond of ₹ 30,80,64 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner of Customs, Surat. The Assistant Commissioner of Customs, Surat shall inform about such furnishing of indemnity bond to the Commissioner of Customs (Imports), State of Maharashtra. Upon receipt of the intimation of the furnishing of the indemnity bond, the Commissioner of Customs (Imports) of the State of Maharashtra shall, at the earliest, communicate to the respondent No.4 to release the goods in favour of the writ applicant. [2] The indemnity bond of the amount of ₹ 30,80,647/- shall be furnished before the respondent No.4 - the Assistant Commissioner of Customs, Surat within a period of eight days from today. On receipt of such indemnity bond, the authority concerned shall communicate the same to the respondent No.4 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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