9911796707
TMI Blog2025 (3) TMI 1361X X X X Extracts X X X X X X X X Extracts X X X X ..... Mandamus or any other appropriate writ/order/direction to the Respondent for the provisional release of containers pending clearance under BOE No. 6517826 dated 06.11.2024 and BOE No. 7587153 dated 03.01.2025 belonging to the Petitioner, which contain Diathonite Acoustix Plus; B. Issue writ/order/direction in the nature of Mandamus or any other appropriate writ/order/direction to quash and set aside email communication dated 16th January 2025 addressed by the Respondent to the Petitioner. " 3. Though these are the reliefs sought, the limited relief sought is that the goods of the Petitioner be released by securing the differential duty claimed by the Department and not the conditions set out in their emails dated 16th January 2025 and 28 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered by the said Live BE. BG : For Securing Differential Duty of Rs. 6,98,317/-, Redemption Fine (10% of Value of Goods) and penalty under Section 112(a) (10% of Differential Duty) and Section 114AA (20% of Value) This is for information and necessary action at your end please. regards, Atul Choudhary, DC/Group-1, JNCH" 4. According to the learned counsel appearing on behalf of the Petitioner, for consignments that have already been released (past cases), the demand of the Customs Department for securing differential duty is wholly illegal and contrary to Section 110A of the Customs Act, 1962 which provides inter alia for provisional release of goods. 5. It is the submission of the Petitioner that the present consignments can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the Customs Act, 1962 as applicable, at the time of adjudication. He, therefore, submitted that the conditions imposed for provisional release of the goods by securing even the penalty is fully justified and requires no interference. 8. We have heard the learned counsel for the parties and also perused the papers and proceedings in the above Writ Petition along with an affidavit in reply filed on behalf of the Respondent. 9. As far as securing the differential duty is concerned, we find no difficulty in the said condition being imposed. In fact, the learned counsel appearing on behalf of the Petitioner fairly conceded that the Petitioner is willing to secure the differential duty by furnishing a bank guarantee. As far as this aspect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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