2023 (6) TMI 1355 - HC - Customs

Seeking release of consignments in four bills of entry - relevant date for release of goods - HELD THAT - It is the date of bill of entry that would determine the applicable rate of duty. In such an event, seeing as both the bills of entry are subsequent to the date of notification, these consignments, prima facie, are not entitled for provisional release. Learned Senior Counsel seeks a short accommodation to respond.

Summary

Issues involved:
The judgment addresses the issues of mandamus seeking release of consignments in four bills of entry, the legal position pre and post a specific date, determination of rate of duty based on the date of bill of entry, and the applicability of past judgments on similar matters.

Issue 1: Release of consignments in two bills of entry (i) 5413583 dated 13.09.2021 and (ii) 5474613 dated 17.09.2021:
The judgment refers to a previous case where a similar request for release was considered. The Hon'ble Supreme Court's judgment in S.L.P.(c) No. 7565 of 2021 is cited, highlighting a shift in legal position pre and post 17.09.2021 regarding the import of goods in question. The Court directs provisional release of the goods in question pending adjudication proceedings, subject to payment of enhanced duty. The impugned order is set aside, and the goods are to be released within two weeks.

Issue 2: Release of consignments in two other bills of entry (iii) 5559768 dated 23.09.2021 and (iv) 5560004 dated 23.09.2021:
The judgment distinguishes a previous case related to Foreign Trade Policy and another case not specifically dealing with the Customs Act. Referring to Section 15 of the Customs Act, it is highlighted that the applicable rate of duty is determined based on the date of bill of entry. As the bills of entry in question are subsequent to the relevant notification date, these consignments are not prima facie entitled to provisional release. The Senior Counsel requests time to respond further on this issue.