TMI Blog2024 (2) TMI 685X X X X Extracts X X X X X X X X Extracts X X X X ..... uld be required to be applied to the present consignments when earlier seven consignments were released at 16% to 28% bank guarantee. Respondents are directed to grant provisional release of the goods to the petitioners, subject matter of bills of entry No. 8219403 and 8362251, by accepting the bank guarantee from the petitioner of Rs. 3,49,000/- in respect of the first bill of entry and bank guarantee of Rs. 2,00,000/- in respect of the second bill of entry. Necessary action in that regard be taken within 10 days from today - In addition to the said bank guarantees, the petitioner shall furnish a bond as per the conditions as incorporated in the letter of Assistant Commissioner, of Custom dated 15 November 2023 for the full of the goods which is of Rs. 37,34416/-. Return of the bank guarantee - HELD THAT:- The petitioner is at liberty to make a representation to the respondents for return of the bank guarantee which be made within a period of two weeks from today. If such a representation is made the same shall be considered by the designated officer on its merits and in accordance with law and communicate its decision within a period of four week from the submission on su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 56 1 2 3 5 7 9 10 11=(8+9+ 10) 13 14 15=(12+1 3+14) 16 1 2179570 26.08.2022 31,27,130.00 3,75,255.60 31,27,130.00 8,75,596.40 - 8,75,596.40 5,00,340.80 - 5,00,340.80 5,01,341.00 2 2199195 27.08.2022 58,57,872.00 7,02,944.64 58,57,872.00 16,40,204.16 - 16,40,204.16 9,37,259.52 - 9,37,259.52 9, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S. No. Bill of Entry Date Assessable Value IGST Assessable Value IGST Compensation Cess Total IGST Compensation Cess Total Bank Guarantee submitted for [Not. No. 01/2017- CT (Rate) 50 (II) [Not. No. 01/2017- CT (Rate) 12A (IV) [Not. No. 01/2017-CC (Rate) 56 1 2 3 5 7 9 10 11=(8+9+ 10) 13 14 15=(12+1 3+14) 16 8 8219403 09.10.2023 12,36,082.00 148329.84 12,36,082.00 3,46,102.96 1,48,329.84 4,94,432.80 1,97,773.12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e levied. Let a short reply affidavit be served on the advocate for the petitioner well in advance. 3. List the proceedings on 22 January, 2024 (H.O.B.). 4. In the meantime, the concerned officer/Commissioner of Customs can also take a decision as to whether the insistence on 100% bank guarantee in the facts of the case and applying the circular, as usually applied, can be either waived or reduced. 8. Thereafter, on 22 January 2024 again the proceeding was required to be adjourned, when the Court passed the following order: 1. As a last chance, at the request of Mr. Mishra, learned counsel for Respondent Nos. 1 to 5, stand over to 5 February 2024. High On Board. 2. A request of the petitioner is that a copy of the letter dated 3 November 2023 referred in paragraph 1 of the letter dated 15 November 2023 of Ms. Shweta Suman, Assistant Commissioner of Customs, Appearing Gr.I IA, NS-I, JNCH, be furnished to the petitioner. 3. Let the department furnish a copy of such letter to the petitioner or on before the adjourned date of hearing. 9. Thereafter, on 5 February 2024 when the proceedings were listed, while adjourning the proceeding the Court pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ason for a different yardstick to be applied in demanding a bank guarantee of Rs. 25 Lacks from the petitioner, when earlier, seven consignments were released on bank guarantee which were variable between to 16 % to 28 %. It is therefore his submission that the petitioners are entitled to provisional release of the goods on bank guarantee at 28% which is already furnished in respect of the first bill of entry (Bill of Entry No. 8219403) which is of Rs. 3,49,000/-. Insofar as the second bill of entry is concerned the learned counsel for the petitioner has submitted that it would be harsh that the petitioner is subjected to 28% bank guarantee in as much as the goods have already incurred demurrage of Rs. 6 lakhs when the value of the goods itself being Rs. 28,888/-. It is therefore his submission that a reasonable view is required to be taken and the petitioner be permitted to furnish a bank guarantee of Rs. 2 lakhs. 12. On the other hand Mr. Sethna, learned counsel for the department would submit that the action of the department granting provisional release of the goods vide communication dated 15 November 2023 of the Assistant Commissioner Ms. Shweta Suman on the conditions as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s a situation also in respect of the earlier seven consignments, hence, now new condition of a 100% bank guarantee cannot be foisted on the petitioner, if there is no difference whatsoever in the goods which are subject matter of the bills of entries. 17. We may also observe that the petitioner is a proprietorship and a small importer, the pattern of imports have also been quite consistent. The goods in question are certainly edible goods which are perishable. The petitioner ought not to have been meted out such discriminatory treatment of denying clearance. Also it is imperative that harsh and unreasonable conditions cannot be imposed and more so when there is not an iota of material on the part of the department, as placed before the Court indicating as to why a different yardstick would be required to be applied to the present consignments when earlier seven consignments were released at 16% to 28% bank guarantee. 18. It is these circumstances, we find that it is in the interest of justice that the petitioners be permitted provisional release of the two consignments, hence the following order: ORDER i) Respondents are directed to grant provisional release of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
