TMI Blog2024 (2) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... ent is now taking a different approach by putting the Petitioner to different terms, namely that such provisional release would be permitted on the Petitioner s furnishing a bank guarantee. In this view of the matter, on similar imports a different yardstick cannot be applied by the department. Moreover, in our opinion, applying different parameters for the same goods would amount to an arbitrary action on the part of the Designated Officer. Apart from this, the approach is patently contrary to the orders passed by this Court in the earlier proceedings filed by the Petitioner. The Respondents are directed to forthwith permit clearance of Ethanol Absolute covered under two Bills of Entry for Ex- Bond bearing Nos. 9165548 and 9165550 bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmitted to the Respondents or on any other terms as this Hon ble Court may deem fit; (c) ad-interim reliefs in terms of prayer (b) above; 3. We may at the outset observe that in respect of the grievances as made in the Petition, the Petitioner has approached this Court in the present proceedings for the third time. There were earlier rounds of litigation on imports undertaken by the Petitioner in respect of the entries in question which are described as Ethanol Absolute and subject matter of two bills of entries, details of which are set out in prayer clause (a). 4. Recently, the Petitioner had approached this Court in Writ Petition No. 12757 of 2023, which came to be decided by judgment and order dated 4th December, 2023 pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner is a regular importer of the said goods and not a fly by night operator. The goods are in the bottles of 500 ml and confirm to the marking requirement as per the chapter 98 of the Customs Tariff Act. The Respondents would not be justified in not permitting provisional release of goods by contending that the goods under consideration are used in vaccine and sanitizer etc. The classification has to be seen at the time of import by the Petitioner and not the use to which it is put by the buyers of the goods from the Petitioner. There is no condition in the Customs Tariff under chapter 98 which imposes such an obligations on the Petitioner. In our view, in the light of these facts, the Respondents are not justified in refusing to releas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said goods under the orders of the Court subsequently faced a rough weather at the hands of the State Excise Officials and in that regard the Petitioner was again required to approach this Court in the proceedings of Writ Petition No. 15875 of 2023. On such proceedings, this Court passed orders dated 19th December, 2023 removing such hurdles which came to be subsequently created. This Court observed that prima-facie it appeared that the officials of the State Excise had acted in highhanded manner at the instance of private parties who were the competitors of the Petitioner and which is not impossible. This Court thereby ordered the State Excise Department to forthwith release goods and further directed to conduct inquiry against said offic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the department. Moreover, in our opinion, applying different parameters for the same goods would amount to an arbitrary action on the part of the Designated Officer. Apart from this, the approach is patently contrary to the orders passed by this Court in the earlier proceedings filed by the Petitioner. Thus, the Petition needs to succeed on the lines of the earlier Petition allowed by us. We allow the Petition in terms of the following order :- ORDER i) The Respondents are directed to forthwith permit clearance of Ethanol Absolute covered under two Bills of Entry for Ex- Bond bearing Nos. 9165548 and 9165550 both dated 11.12.2023 filed by Petitioner for home consumption as the Petitioner has already furnished a bond. ii) The g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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