2023 (11) TMI 321

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..... this Hon'ble Court be pleased to issue a Writ of Mandamus or a writ in the nature of Mandamus or any other writ, order or direction under Article 226 of the Constitution of India ordering and directing the Respondents, their subordinates, servants and agents to forthwith permit clearance of "22 KT Plain Gold Jewellery (Pendent)" covered under Bill of Entry No. 7594166 dated 30.08.2023 for home consumption. (b) pending the hearing and final disposal of the above Petition, the Respondents be directed by an interim order and injunction of this Hon'ble Court to forthwith permit provisional release of "22 KT Plain Gold Jewellery (Pendent)" covered under Bill of Entry No. 7594166 dated 30.08.2023, on the Petitioners executing a provisional as .....

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..... rned the proceedings to enable Mr. Mishra, learned Advocate for the Respondents to take instructions, as also to enable the learned Advocate for the Petitioner to place on record the appropriate documents in relation to the confirmation of the origin of the goods, subject matter of the present proceedings. In pursuance thereto, on behalf of the Petitioner, affidavit of Shri. Hardik Dinesh Seth, proprietor, has been filed interalia placing on record letter dated 30th October 2023 issued by Mr. Mulyadisimatupang, the Head of Provincial Industry, Trade, Energy and Mineral resources, office of North Sumatera ("Head of Provincial Industry") to the Ambassador of India in Indonesia, informing that the Certificate of Origin No. 1021477/MDN/2023 dat .....

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..... e agreement in question in regard to supply on the origin of the goods imported by the Petitioner. Thus, the contention of the Revenue is only in the context of duty i.e.; whether the Petitioner qua the goods in question would at all be entitled to claim an exemption from payment of duty. 9. In our opinion, in the aforesaid facts and circumstances, the goods ought not to suffer any further detention and they are required to be provisionally released, on the Petitioner furnishing an appropriate bond for the differential duty, more particularly considering the letter dated 30th October 2023 as issued by Mr. Mulyadisimatupang as addressed to the Ambassador of Indian Embassy in Indonesia. Ordered accordingly. 10. Needless to observe that the .....

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