9911796707
TMI Blog2025 (1) TMI 1106X X X X Extracts X X X X X X X X Extracts X X X X ..... allenging the assessment order dated 23rd February, 2024 passed by the Adjudicating Authority and sought release of the bank guarantee amounting to Rs. 22,07,264/- from the Respondent. This is the second round of litigation. The earlier round has culminated in the decision of this Court in M/s. Om Gems & Jewellery v. Principal Commissioner, Directorate of International Customs, Free Trade Agreements (FTA) Cell New Delhi & Ors., 2023:DHC:8984-DB which was disposed of vide order dated 14th December, 2023. 3. The brief background of this case is that the Petitioner had imported a consignment of gold jewellery from Indonesia and had availed the benefit of exemption Notification No.46/2011-CU dated 01st June, 2011 and Notification No.12/2012-CE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Petition, as this Hon'ble Court may deem fit and proper in the nature and circumstance of the case." 6. In the said petition, the Coordinate Bench of this Court considered the matter and vide order dated 14th December, 2023, finally directed as under: "24. On an overall consideration of the above, we find that the claim for interest as raised by the petitioner clearly merits acceptance. As we had found hereinabove, the DRI had duly completed the COO Certificates verification exercise and had also shared the requisite results thereof with the respondents. Despite the above, the respondents failed to conclude the provisional assessment proceedings. The information in respect of the COO Certificate verification had been shared with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... visional assessment proceedings. 8. The Bank Guarantee, as directed by the Division Bench, has not been released by the Customs Department. In the meantime, however, vide the order dated 23rd February, 2024, the final assessment order has been passed, which is assailed before this Court in this petition. 9. In terms of the final impugned assessment order dated 23rd February, 2024, demands were raised and penalties were imposed on the Petitioner. The said order by the Office of the Pr. Commissioner of Customs (Airport & ACC) reads as under: "55. On the basis of facts and observations mentioned above and as per the directions of the Order of the Hon'ble Delhi High Court pronounced on 14.12.2023 in the matter of import of gold jeweller ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judgment dated 14th December, 2023. The amount payable by the Petitioner is also not quantified in the said order. 11. Ld. Counsel for the Petitioner has made two fold submissions: * That the final assessment is highly belated and hence the entire proceeding itself deserves to be quashed; * That the Customs department is guilty of dereliction as the bank guarantee is not released till date. 12. As per the counter affidavit, Mr. Aggarwala, ld. Counsel submits that the amount payable would be Rs. 1,02,68,969/- along with interest. On being queried, as to why the counter affidavit does not even consider the order of the Division Bench, Mr. Aggarwala submits that the same is a lapse on behalf of the department. 13. Heard. There can be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l adjudicate the appeal against the impugned assessment order dated 23rd February, 2024 without being prejudiced either by the present order or the earlier order passed by this Court at the stage of provisional assessment. 15. There is also a reply affidavit, which has been filed by the Commissioner of Customs, Calcutta in which the stand is being taken by the Department that the amount, which has been deposited by way of a Bank Guarantee, jeopardized the interest of revenue. The Court notices a serious lapse in the said affidavit as the affidavit which is dated 7th May, 2024 does not take into consideration the judgment passed by this Court on 14th December, 2023. Such lapses ought not to be repeated. 16. If the Bank Guarantee along wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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