TMI Blog2020 (11) TMI 691X X X X Extracts X X X X X X X X Extracts X X X X ..... g, not only to the petitioner but also to the customs authority, if required. As the petitioner has already alienated with the goods, imported without payment of customs duty, the customs authority may proceed to encash the bank guarantee for realising the customs duty but such realised amount shall be kept in a separate account and not to be appropriated as government dues till a reasoned order is passed by the EPCG committee. If the reasoned order is in favour of the petitioner, the customs department shall refund the amount to the petitioner at an earliest. Petition disposed off. - W.P.A. 6522 of 2020 IA No. CAN 1/2020(Old No. CAN 5253/2020) - - - Dated:- 10-9-2020 - HON'BLE JUSTICE BISWAJIT BASU and HON'BLE JUSTICE RAJ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r recovery of the customs duty. The petitioner filed an application on 9th August, 2020 before the EPCG Committee, Ministry of Commerce Industry for relaxation of the conditions of import, to amend the trade policy and the petitioner be excused of non performance. But the application is pending till date. Mr. Bagaria, learned Counsel relies on 2010(254) E.L.T. 647 (Bom.) (UNION OF INDIA Versus CUS. C. Ex. SETTL. COMMISION, KOLKATA) AND 2018 (19) C.G.S.T. 257(Ker.) (K.P.JOY VERSUS GOVERNMENT OF KERALA, THIRUVANANTHAPURAM) on this issue and prays for stay of encashment of bank guarantee till an order is passed by the EPCG Committee. Mr. Bagaria has also pointed out Item No. 5.11.3 of a Public Notice No. 1 of 2009-14 which says that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner but also to the customs authority, if required. As the petitioner has already alienated with the goods, imported without payment of customs duty, the customs authority may proceed to encash the bank guarantee for realising the customs duty but such realised amount shall be kept in a separate account and not to be appropriated as government dues till a reasoned order is passed by the EPCG committee. If the reasoned order is in favour of the petitioner, the customs department shall refund the amount to the petitioner at an earliest. The writ petition being WPA 6522 of 2020 and UA No. 1 of 2020 (CAN 5253 of 2020 are disposed of. There will be no order as to costs. Since no affidavits have been invited, the allegations ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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