TMI Blog2024 (1) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... he investigation is in progress and the Department is yet to negate the certificate issued by the authorities in Afghanistan. Understandably, the enquiry as per the procedure laid down under the Notification regarding the rules of origin is likely to take some time. Therefore, there is nothing wrong in releasing the goods provisionally as has been ordered by the competent authority. However, the only difference of opinion lies in the quantum of Bond and Bank Guarantee to be furnished for such release. In the instant case, the goods have been cleared by the jurisdictional Customs Authorities after satisfying themselves about the conditions of import and the same were seized by DRI at a later date; the goods are of perishable nature and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he conditions specified therein; appellants challenged the orders vide CWPs before the Hon ble High Court of Delhi, who set aside the impugned order and remanded the case back to the Commissioner. 2. The Commissioner vide order dated 14.12.2023 allowed provisional release subject to fulfilment of certain conditions laid down therein. The appellants challenged the conditions, specified for provisional release, by filing CWPs Nos.16429/2023 and 16430/2023 before the Hon ble High Court of Delhi. Hon ble High Court of Delhi, vide Orders dated 20.12.2023, dismissed the writ petitions as withdrawn and allowed the appellants to file appeal against the impugned order dated 14.12.2023, within two working days and directed the Appellate Authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal- 2017 (347) ELT 406 Printwell Offset 2016 (336) ELT 606 (Guj.) 4. Shri Narinder Singh, assisted by Shri Shivam Syal, learned Authorized Representatives for the Department, reiterates the findings of the impugned orders and submits that it is prima facie proved that the goods were not of Afghanistan origin; the only investigation left is to decide the exact origin of the goods which in no way would help the appellant as it is evident that they have misused the benefit of the Notification with an intent to evade payment of duty; he submits that unlike a manufacturer-importer, a trader-importer leaves nothing in the control of the Department to enable the recovery of differential duty, fines and penalties and therefore, the condi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. v. Union of India reported in 2016 (341) E.L.T. 110 (Del.) takes the view that the provisional release of seized goods on the condition of payment of 100% of differential duty along with bank guarantee equivalent to 25% of differential duty and bond for 100% of value of the goods would be termed as very harsh condition and contrary to the judgments of the High Courts and Supreme Court. In the said case, the Delhi High Court directed to release the goods subject to the petitioner executing a bond in a sum equivalent to 100% value of the goods and further furnishing security in the form of bank guarantee for a sum equivalent to 30% of the differential duty. 7. The Hon ble High Court of Delhi in the case of Spirotech Heat Exchangers P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ars that the petitioner still has time to fulfil the export obligation. As rightly submitted by the learned counsel for the petitioner, if the machines imported under EPCG scheme remain under seizure, the condition thereof is likely to deteriorate, which would not benefit either the petitioner nor the Revenue. On the other hand, if the petitioner firm is permitted to use the machines, it may be in a position to fulfil the export obligation, which would be in the benefit of the scheme. On a perusal of the order of provisional release, it is apparent that three conditions have been imposed for the purpose of provisional release of the goods. Firstly, the petitioner is required to furnish of a bond for the full value of the goods, to which the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eeks to rely on the judgment of Hon ble Punjab Haryana High Court in the case of T.L. Verma Company Pvt. Ltd. (supra). We find that in this case and also other cases relied upon by the Authorized Representative, the facts are not comparable as the cases, referred to, were regarding seizure of non-perishable goods and goods alleged to have been smuggled. To that extent, we find that the cases cited by the Authorized Representative cannot be relied upon. In the instant case, the goods have been cleared by the jurisdictional Customs Authorities after satisfying themselves about the conditions of import and the same were seized by DRI at a later date; the goods are of perishable nature and the exact origin of the goods is yet to be ascertai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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