TMI Blog2022 (9) TMI 1303X X X X Extracts X X X X X X X X Extracts X X X X ..... ly, the goods should have been released, albeit, provisionally, only against a personal bond - List the matter on 10.03.2023. - W.P.(C) 11960/2022 - - - Dated:- 14-9-2022 - HON'BLE MR. JUSTICE RAJIV SHAKDHER AND HON'BLE MS. JUSTICE TARA VITASTA GANJU Petitioner Through: Ms Anjali J. Manish, Adv. Respondents Through: Mr Harpreet Singh, Sr. Standing Counsel with Ms Suhani Mathur, Mr Arunesh Sharma and Mr Jatin Gaur, Advs. for R-1. Mr Aditya Singla, Sr. Standing Counsel with Mr Adhishwar Suri, Adv. for R-2 to 4. O R D E R [Physical Hearing/Hybrid Hearing (as per request)] CM Appl.40488/2022 1. This is an application moved on behalf of the petitioner seeking amendment of the writ petition. 2. Is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CTH 8424]. 4.1 It is also the petitioner s case that the Advance Ruling Authority has affirmed this position. 5. Therefore, the petitioner appears to be aggrieved by the fact that the goods in issue have been unnecessarily detained, resulting in the petitioner having to bear the burden of demurrage and detention charges. 6. It is in these circumstances, that the petitioner seeks direction for the issuance of a detention certificate. 7. Issue notice to the respondents/revenue. 8. Mr Adhishwar Suri accepts notice on behalf of the respondents/revenue. 9. Mr Suri says that he will return with instructions. 9.1. In case, instructions are received to resist the petition, a counter-affidavit will be filed before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nk guarantee is concerned, it is ordinarily directed to be furnished equivalent to a prescribed percentage of the differential duty leviable on the goods in issue. 10. According to us, Ms Manish is right. 10.1 The question then, is as to what should be the percentage of the differential duty? 11. As would be evident from the extract of our order dated 18.08.2022, the petitioner has classified the subject goods under the Chapter Heading 8424 [i.e., CTH 8424]. 11.1 This classification has been affirmed by the Advance Ruling Authority (ARA). There is no dispute that the respondents/revenue had filed an application for review, which was dismissed by the ARA on 08.08.2022. 12. Therefore, in our opinion, ordinarily, the goods shoul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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