2014 (7) TMI 694 - HC - Customs

Amendment of the In- Bond Bill of Entry - to amend petitioner s name and to allow release of the goods - Held that - revenue directed to amend the bill of entry and allow the provisional release of goods only on payment of the entire customs duty payable on such goods by the petitioner and also by giving bank guarantee for the equal sum of duty amount in favour of the Department, pending adjudication of the proceedings initiated against the petitioner and fourth respondent. - Decided in favor of assessee.

Summary

Issues Involved:
Challenging proceedings for Amendment of In-Bond Bill of Entry and release of goods, Previous orders of the Court, Provisional release of goods pending adjudication.

Analysis:
The Writ Petition challenges the proceedings of the third respondent seeking a direction to permit Amendment of the In-Bond Bill of Entry and release goods. The fourth respondent did not contest the matter. Both parties acknowledged that the issue is covered by a previous order of the Court in a similar case. The Court noted that previous orders allowed provisional release of goods under certain conditions. The Court ordered the petitioner to produce all relevant documents for verification by the Customs Department to enable provisional release of goods upon payment of customs duty and a bank guarantee. The Department was directed to complete proceedings and pass final orders. The Court clarified that the provisional release was not a judgment on the merits as the matter was still under adjudication.

Conclusion:
The Court disposed of the Writ Petition without costs, allowing provisional release of goods pending adjudication. The judgment followed previous orders in similar cases and outlined conditions for release, emphasizing that it did not express any view on the merits of the case.