2012 (2) TMI 399 - HC - Customs

Petition filed for assessment of Bill of Entry by allowing exemption from Additional Duty of Customs (CVD), under Notification No.30/2004-CE, dated 09.07.2004, and to allow the clearance of the goods Held that - Prayer for assessing the Bill of Entry by allowing the exemption from Additional Duty of Customs (CVD), under Notification No.30/2004-CE, dated 9.7.2004, cannot be granted. However, respondents are directed to release the goods concerned, in respect of the above said Bill of Entry, subject to the condition that the petitioner furnishes a bank guarantee for the entire value of CVD. Release of the goods in question shall be subject to the orders to be passed by the Division Bench of this Court.

Summary

Issues:
1. Praying for a Writ of Mandamus to direct the respondents to assess a Bill of Entry for exemption from Additional Duty of Customs.
2. Seeking clearance of goods under the Customs Act, 1962.
3. Reference to similar orders passed by the Court in previous cases.
4. Decision on granting exemption from Additional Duty of Customs and releasing goods subject to a bank guarantee.
5. Clarification on the release of goods and conditions related to the bank guarantee.
6. Subjecting the release of goods to orders from the Division Bench of the Court.

Analysis:
1. The petitioner filed a writ petition requesting the issuance of a Writ of Mandamus to direct the respondents to assess a specific Bill of Entry for exemption from Additional Duty of Customs (CVD) under Notification No.30/2004-CE. The Court noted similar orders in past cases but decided that the prayer for granting the exemption cannot be accepted.

2. Despite the denial of the exemption, the Court directed the respondents to release the goods mentioned in the Bill of Entry if the petitioner furnishes a bank guarantee for the entire value of Additional Duty of Customs (CVD) to the satisfaction of the second respondent. This bank guarantee must remain valid until the adjudication process is completed.

3. The Court made it clear that upon furnishing the bank guarantee, the respondents must release the goods promptly. However, the release is subject to the orders that will be issued by the Division Bench of the Court in specific cases mentioned.

4. Ultimately, the writ petition was ordered accordingly without imposing any costs on either party. The judgment highlights the Court's decision on the exemption request, the conditional release of goods, and the involvement of the Division Bench in determining the final outcome regarding the goods in question.