2010 (6) TMI 495 - HC - Customs

Release of goods - Conditions - Hence, the issues involved in this writ petition is covered by the order of this Court, dated 29.12.2010, in W.P.Nos.30153 and 30154 of 2010, wherein, this Court had directed the respondents therein to release the goods concerned, subject to certain conditions - The petitioner shall pay the entire amount of duty to the Department forthwith, as per the declared value which may be based on the contract or price etc - the petitioner shall provide sufficient bank guarantee, to the satisfaction of the respondents - In respect of the remaining 50% of the difference in duty, the petitioner shall furnish a personal bond to the satisfaction of the respondents

Summary

Issues involved:
Release of goods subject to certain conditions based on a previous court order.

Analysis:

1. Previous Court Order: The petitioner's counsel highlighted that the issues in the current writ petition were addressed in a previous court order dated 29.12.2010, in W.P.Nos.30153 and 30154 of 2010. In that order, the court directed the respondents to release the goods subject to specific conditions.

2. Consent of Central Government Standing Counsel: The Central Government Standing Counsel representing the respondents did not object to the court following its earlier order from 29.12.2010, indicating agreement with the petitioner's counsel on the matter.

3. Disposal of Writ Petition: Considering the submissions from both parties and the previous court order, the writ petition was disposed of. The court directed the respondents to release the goods under specific conditions. These conditions included the immediate payment of the duty by the petitioner, provision of a bank guarantee for 50% of the duty difference, furnishing a personal bond for the remaining 50%, and completion of the adjudication process within four weeks after the goods are released.

4. Closure of Connected Motion: The judgment also mentioned the closure of Connected M.P.No.1 of 2011 without any costs imposed.

This detailed analysis outlines how the court addressed the issues involved in the writ petition, relying on a previous order, and setting forth specific conditions for the release of goods in question.