2010 (10) TMI 1249 - HC - Customs

Summary

Issues involved:
The classification of imported goods under Customs Tariff Head CTH 7204.49.00 versus CTH 7308.90.10, non-compliance with court directions, filing of Contempt Case, review of judgment, permission to clear goods pending appeal.

Classification of imported goods:
The petitioner imported a consignment of 'heavy melting scrap' under CTH 7204.49.00, but the respondents argued that the goods were 'channels' classifiable under CTH 7308.90.10. An adjudication order demanded duty under CTH 7308.90.10. The petitioner sought clearance of goods pending appeal, leading to a court direction for partial payment of duty, bank guarantee, and bond u/s 143 of the Customs Act.

Non-compliance and Contempt Case:
The goods were not cleared before the appeal was dismissed, resulting in the petitioner filing Contempt Case No.1070 of 2010 for alleged non-compliance with court directions. Respondents filed a review petition stating the appeal had been dismissed before goods could be cleared, seeking a review of the judgment.

Permission to clear goods pending second appeal:
The petitioner filed a writ petition stating a further appeal before the 4th respondent Appellate Tribunal and requested permission to clear goods pending this appeal. The court permitted clearance on payment of 50% duty, bank guarantee, and bond u/s 143 of the Customs Act, similar to the earlier judgment.

Disposition:
The writ petition was disposed of with permission granted to clear goods pending the second appeal. No further orders were deemed necessary in the Contempt Case and Review Petition, which were subsequently closed.