TMI Blog2021 (12) TMI 1160X X X X Extracts X X X X X X X X Extracts X X X X ..... ish the bond to the satisfaction of the respondents in regard to the interest payable, penalty or charges that may be deemed necessary. The condition imposed by the Writ Court is modified regarding to furnish bank guarantee to furnish a bond to the same value. So far as the adjudication is concerned, the authorities are to proceed with the same without being influenced by this order as this order does not express any opinion in that regard. Appeal disposed off. - W.A(MD)No.1782 of 2021 - - - Dated:- 22-12-2021 - Honourable Mrs.Justice Pushpa Sathyanarayana And Honourable Mr.Justice P.Velmurugan For the Appellant : Dr.S.Krishnakandh for Mr.B.Sathish Sundar For the R-1 R-2 : Mr.B.Vijay Karthikeyan JUDGMENT PUS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents are denying the clearance of the containers of the appellant, they are forced to pay demurrage charges. Besides the above said difficulties, the imported goods being agricultural produce would result in spoilage if not cleared at the earliest as they are perishable. The appellant also filed the Bills of entry in discharge of their obligation under Section 46 of the Customs Act, 1962. As the commodity was intended for home consumption, on submission of the Bills of Entry, the respondents are duty bound to clear the same under Section 37 of the Customs Act 1962. Hence, the appellant approached this Court by filing W.P(MD)No.9516 of 2021 along with W.M.P(MD)No.7249 of 2021 seeking direction for provisional release of goods imported by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rders for releasing the goods in question by way of provisional release of course by imposing the following conditions: that the petitioner shall pay the entire customs duty and also to execute a bank guarantee for interest, penalty or charges that may be charged and in this context, the respondent before passing such order for provisional release, shall quantify the amount, which may be imposed by way of penalty and charges etc., on the petitioner and equal to that amount, the bank guarantee shall be obtained from the petitioner and after getting the same, the goods in question shall be released by way of provisional release. (ii)Further, this Court wants the respondent Customs Department to complete the adjudication process at t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y be deemed necessary. The appellant is only aggrieved by the direction to furnish a bank guarantee equivalent to the interest, penalty and other charges. 7. The learned counsel appearing for the appellant placed reliance on a case decided by the Principal Bench of this Court in M/s.Global Metro case in W.P.No.12454 of 2021, wherein only a bond was directed to be furnished and bank guarantee was not insisted. Therefore, it was contended that the Writ Court ought to have followed the same lines which was agreeable to the respondents, however directed the appellant to produce bank guarantee instead of executing a bond. Therefore, the only contention of the learned counsel appearing for the appellant was that the order under challenge deser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms Act in respect of the said goods can be issued. It is only valuation of the goods is in question as import of the goods valuing less than ₹ 500/- per kg.,is prohibited. 10. The learned counsel for the respondents pointed out that totally the value declared by the importer in respect of imported Black Pepper as per the Bills of Entry was ₹ 6,44,80,013/- with unit price in the range of ₹ 525/ to ₹ 523/- per kg(CIF). The re-determined value in respect of the above Bills of Entry by the Department worked out to ₹ 3,60,74,557/- with the unit price in the range of ₹ 287/- to ₹ 304/- per kg. Therefore, it was argued that provisional release of the goods can be made under Section 110(A) of the Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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