TMI Blog2023 (2) TMI 836X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods namely Rs.81,95,532/- and to submit a bank guarantee for a sum of Rs.90 lakh. So far as the full estimation of the goods is concerned, since the differential duty has already been estimated it may not be necessary for the appellant to execute a bond for the fully estimated value of the goods as estimated in the order dated 29.3.2022. So far as the submission of bank guarantee of Rs. 90 lakhs the order of provisional release does not state as to how the said quantification has been made. Even after giving credit to the sum of Rs.46,48,200/-, it is not clear from the order of provisional release or the communication dated 12th February, 2023 as to how the balance amount has been computed. In any event, the goods are lying with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty, Adv. Mr. Tapan Bhanjan Adv. for the respondent ORDER The Court : - This intra-Court appeal by the writ petitioner is directed against the order dated 25.11.2022 in WP 2980 of 2022. The said writ petition was filed praying for issuance of a Writ of Mandamus to the respondents to forthwith issue showcause notice under Section 124(a) of the Customs Act, 1962 (the Act) for adjudication of the purported seizure for the imported consignment under Bill of Entry no. 5387704 dated 10.09.2021; for a further direction to forthwith release the imported goods covered under the said Bill of Entry; for issuance of a Writ of Certiorari to quash the purported seizure of the imported goods and for a Writ of Prohibition for withholding the go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arly when the goods are in prohibited items. Accordingly, a direction was issued to the department to give necessary instruction to the learned standing Counsel appearing for the respondent. In terms of the said direction written instruction dated 12.2.2023 has been given. In the said instruction it has been stated that the bank guarantee has to be furnished by the appellant for the amount which has been mentioned in the order of provisional release and this condition is in consonance with the Circular No. 35/17- Customs dated 16.8.2017, issued by the Central Board of Excise and Customs (anti smuggling unit). The Court in its earlier order also directed the department to respond as to within what timeframe the showcause notice can be issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissionerate Calcutta dated 12.2.2023 we find that the said amount of Rs.90 lakhs is the probable duty amount of fine and penalty. The probable duty amount is the differential duty as already been quantified and paid by the appellant namely a sum of Rs.46,48,200/-. Therefore, the said amount needs to be subtracted from the amount directed to be secured by way of bank guarantee. Even after giving credit to the sum of Rs.46,48,200/-, it is not clear from the order of provisional release or the communication dated 12th February, 2023 as to how the balance amount has been computed. In any event, the goods are lying with the Customs from 10th September, 2021 and the goods are stated to be readymade garments/apparels. Thus, the differential ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourse is feasible of being adopted by the department, the department shall endeavour to issue show cause notice at the earliest, preferably within a period of two months from the date of receipt of this order. Mr. K.K. Maiti, learned standing counsel for the respondent department, submitted that in the event fresh material emerges after conducting further enquiry on Vineet Goel, the department should be at liberty to issue a supplementary show cause notice. If the statute provides for such a contingency, it will be well open to the department to do so, for which no separate liberty is required to be granted by this Court and all that can be observed is that action initiated by the department should be in accordance with law. It is mad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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