2011 (4) TMI 150 - HC - Customs

Duty Free Import Authorisation Licencing Scheme - Lactose - Imported goods - the respondents had submitted that the petitioner is not a regular importer and therefore, the bank guarantee to be furnished by the petitioner, in respect of the basic customs duty, has to be enhanced - Hence, the respondent is directed to release the lactose (Pharma Grade) imported by the petitioner, under the Duty Free Import Authorisation Licencing Scheme, without any undue delay, on the petitioner paying 25% of the Basic Customs Duty demanded by the respondents, in cash or by Bank Guarantee, to the satisfaction of the first respondent and on payment of all other dues leviable on the petitioner, by the responents, as per law - Thus, The writ petition is disposed of

Summary

Issues:
Release of imported goods under Duty Free Import Authorisation Licencing Scheme.

Analysis:
The judgment delivered by Mr. Justice M. Jaichandren of the Madras High Court pertains to a writ petition where the petitioner sought the release of lactose (Pharma Grade) imported under the Duty Free Import Authorisation Licencing Scheme. The petitioner, represented by Mr. S. Baskaran, requested the respondents to release the goods upon payment of 25% of the Basic Customs Duty demanded. On the other hand, the respondents, represented by Mr. S. Yashwant, argued that the petitioner, not being a regular importer, should provide an enhanced bank guarantee for the duty. After considering the submissions and the affidavit filed, the court directed the first respondent to release the imported goods without undue delay. The release was subject to the petitioner paying 25% of the Basic Customs Duty, either in cash or by Bank Guarantee, to the satisfaction of the first respondent. Additionally, the petitioner was required to clear all other dues as per the law. The writ petition was disposed of with the mentioned directions, and no costs were awarded. The connected miscellaneous petition was closed as a consequence of the judgment.