TMI Blog2023 (4) TMI 1085X X X X Extracts X X X X X X X X Extracts X X X X ..... 21 was also issued, recorded therein the details of the consignment. The consignment was imported under bill of Entry No. 4961272, as stated above. It appears that inquiry was initiated by the authorities in respect of the import of magnesite lumps made by the petitioner. While the case of the petitioner was that the country from which the import originated was Turkey, the inquiry revealed that in that regard no details were available. Not only that the authorities suspected that the country of original was different and could be the Pakistan - It was on the aforesaid ground that the goods imported by the petitioner under the above description and Bill of Entry came to be detained by the Customs Authorities. For the purpose of the release o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R : HONOURABLE MR. JUSTICE N.V.ANJARIA) What is prayed in this petition filed under Article 226 of the Constitution is to direct the respondent authorities to release the consignment of the petitioner imported by the petitioner under Bill of Entry No. 4961272 on the terms and conditions which the Court may deem fit. 1.1 It is next prayed to set aside the communication dated 25.10.2021 issued by respondent no. 2-Deputy Commissioner (SHB), Custom House, Mundra. Also prayed is to direct the respondents to refund the detention and demurrage charges, if any, paid by the petitioner. 2. As per the impugned communication dated 25.10.2021, insofar as it applies to the petitioner herein, the respondent no. 2 authority has imposed conditio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s made by the petitioner. While the case of the petitioner was that the country from which the import originated was Turkey, the inquiry revealed that in that regard no details were available. Not only that the authorities suspected that the country of original was different and could be the Pakistan. 3.2 It was on the aforesaid ground that the goods imported by the petitioner under the above description and Bill of Entry came to be detained by the Customs Authorities. For the purpose of the release of the goods, the condition as above, as reflected in Communication dated 25.10.2021 of respondent no. 2 was imposed. 4. No further details are required to be gone into by the Court nor any further merit is to be delved into inasmuch as th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stigation process is over. (iii) The proprietor of the petitioner company shall furnish undertaking before this Court as well as before the competent authority of respondents that, (a) In the event the petitioner proprietory firm is not able to observe the condition of payment of assessed duty, he shall personally pay such amount. (b) In the event, if ultimately found that the consignment originated from Pakistan and the duty becomes payable on that basis, the proprietor shall pay the differential duty on behalf of the petitioner proprietary firm. (c) The undertaking shall contain the statement that the proprietor of the petitioner proprietary firm has sufficient asset to meet with the payment of duty assessed as wel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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