2012 (4) TMI 493 - HC - Customs

Direction for release the goods - issues involved in this writ petition is covered by the order of this Court, wherein, this Court had directed the respondent therein to release the goods concerned subject to certain conditions Held that - Release of goods is directed subject to conditions namely (i)The petitioner shall pay the entire amount of duty, as per the declared value, which may be based on the contract or price etc.(ii)the petitioner shall provide sufficient bank guarantee in respect of 50% of the difference in duty, in favour of the Department,(iii)the remaining 50% of the difference in duty, the petitioner shall furnish personal bond to the satisfaction of the respondent(iv)adjudication process to be completed by respondents

Summary

Issues involved:
1. Compliance with previous court order dated 29.12.2010 in W.P.Nos.30153 and 30154 of 2010.
2. Release of goods subject to specified conditions including payment of duty, bank guarantee, and personal bond.
3. Completion of adjudication process within four weeks after release of goods.

Analysis:

Compliance with Previous Court Order:
The learned counsel for the petitioner highlighted that the issues in the current writ petition align with the directives of the court's previous order dated 29.12.2010 in W.P.Nos.30153 and 30154 of 2010. The respondent's counsel did not object to following the earlier order, indicating mutual acknowledgment of the court's previous ruling.

Release of Goods with Conditions:
The court, considering the submissions of both parties and the precedent set by its order on 29.12.2010, directed the respondent to release the goods subject to specific conditions. These conditions include the immediate payment of the entire duty amount as per the declared value, along with the provision of a bank guarantee for 50% of the duty difference and a personal bond for the remaining 50%. The release of goods is contingent upon the fulfillment of these conditions to the satisfaction of the respondent.

Completion of Adjudication Process:
Upon the release of the goods and compliance with the specified conditions, the respondents are mandated to conclude the adjudication process within four weeks. This involves issuing a show cause notice to the petitioner, who is then required to present objections, attend proceedings through authorized representatives, and cooperate with the Department during the adjudication process. The court's directive ensures a timely and structured resolution of the matter post the release of goods.

In conclusion, the writ petition is disposed of in accordance with the court's previous order, emphasizing the importance of adhering to the specified conditions for the release of goods and the subsequent completion of the adjudication process within a stipulated timeframe. The connected M.P.No.1 of 2012 is closed with no costs imposed in this matter.