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2023 (12) TMI 88 - HC - CustomsSeeking release of seized goods - Gold Dore Bars of Guinea - petitioner has come forward to pay 100% duty under protest. HELD THAT - This Court is of the view that, it need not labour much to resolve the controversy raised in the Writ Petitions inasmuch as the petitioner has come forward to pay 100% duty under protest. The Authority concerned is directed to consider the petitioner's request and release the goods subject to payment of 100% duty by the petitioner within a week's time from the date of payment of 100% duty made by the petitioner in accordance with law - The petitioner, after making the payment of 100% duty, is at liberty to make an appropriate application seeking release of the goods, which shall be considered by the Authority concerned. Petition disposed off.
Issues involved:
The issue involves the release of imported Gold Dore Bars from Guinea by extending customs notifications and accepting the Country of Origin Certificate. Details of the Judgment: 1. The petitioner, a Private Limited Company, imported Gold Dore Bars from Guinea and sought clearance for Home Consumption under relevant licenses issued by the Ministry of Commerce. 2. Despite submitting all necessary documents, including a Country of Origin Certificate from Guinea, the goods were withheld by the respondents, leading to the filing of a Writ Petition for release. 3. During arguments, the petitioner offered to furnish a bank guarantee, pay 100% duty under protest, and requested expedited adjudication proceedings for the release of the detained goods. 4. The respondents contended that since the goods were not directly imported from Guinea, the petitioner was not entitled to seek exemption, but they did not object to the petitioner's proposed course of action. 5. The Court, considering the petitioner's willingness to pay 100% duty under protest, decided to issue a direction for the release of the goods while emphasizing the need for expedited adjudication proceedings. 6. The Court directed the concerned Authority to release the goods upon payment of 100% duty by the petitioner within a week, allowing the petitioner to apply for release thereafter, and instructed the respondents to adjudicate the exemption issue within three months. 7. The Writ Petition was disposed of with the above directions, and no costs were awarded, closing the connected Writ Miscellaneous Petition as well.
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