9911796707
TMI Blog2023 (11) TMI 531X X X X Extracts X X X X X X X X Extracts X X X X ..... Laboratory Chemicals for more than 5 decades and is holding Import Export Code No. 0388027517. The Petitioner has been importing Ethanol Alcohol having purity of 99.9% and in bottles of 500 ml from various countries. The said Ethanol Alcohol has been assessed under Customs Tariff Heading (CTH) 98.02 and customs duty @ 10% is paid by the Petitioner. 3. On 6th September 2018, summons were issued to the Petitioner with respect to the classification of Ethanol Alcohol under CTH 22.07 and not under 98.02. The said summons were duly replied by the Petitioner and the Petitioner deposited Rs. 30 lakh under protest. Thereafter a statement was recorded of the partner of the Petitioner in the year 2021. On 8th April 2022, the Respondents cleared Eth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods under consideration are being imported since last more than 5 decades and the classification under 98.02 has been accepted by the Respondents. Except the bill of entry which is subject matter of show cause notice dated 28th July 2022 and which has not been adjudicated till today, the Respondents have cleared all the subject goods posts issue of the said show cause notice by accepting classification under 98.02. The Petitioner submitted that even the show cause notice dated 28th July 2022 has not been adjudicated today. The Petitioner further submitted that posts the filing of the present petition and service of the same, the Respondents on 18th October 2023 served a seizure memo dated 6th October 2023 and as per tracking record, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents have stated that there has been a delay in serving the same on the Petitioner. The Respondents further submitted that the Petitioner can make an application under Section 110A for release of the goods and therefore the present Petition is not maintainable. 8. Heard learned counsel for the Petitioner and learned counsel for the Respondents and with their assistance, have perused the documents annexed to the Petition. 9. On hearing the parties, we are of the view of the Petitioner would be justified in seeking provisional release of the goods. Admittedly, there is no dispute that the Petitioner has been importing these goods for last many decades and the classification under 98.02 has been accepted by the Respondents. Except the bill o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acts of the present case, because the petition was served much before 18th October 2023 and the said seizure was received only after the first date of hearing of the present petition. 11. We therefore, pass following order:- ORDER (i) The Petitioner is entitled for provisional release goods under bill of entry no. 7594166 dated 30th August 2023 on execution of the bond. (ii) The Respondents are directed to release the goods within a period of 2 weeks from the execution of the bond by the Petitioner to secure the differential duty and consequential amount, if any. (iii) All contentions of the parties with regard to the classification are kept open to be considered in appropriate proceedings. (iv) Writ Petition is disposed of in above t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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