2019 (9) TMI 1274 - HC - Customs

Release of seized imported goods - Mini Booster Pump - rejection of declared value - HELD THAT - The respondents should assess the duty payable on the goods after examination of the consignment, and since the petitioner has expressed his willingness to deposit the redemption fine and penalties at the time of clearance, without prejudice to its rights and contentions, we see no impediment in the said assessment being undertaken by the respondents for clearance of the goods. Petition disposed off with a direction to the respondents to make a fresh assessment of the duty payable by the petitioner.

Summary

Issues:
1. Compliance with the Order in Appeal No. CC(A) CUS/DII/PREV/NCH/3996A and 3997/2018-19
2. Release of goods imported by the petitioner - Mini Booster Pump

Compliance with the Order in Appeal:
The petitioner sought a direction for the respondent to comply with the Order in Appeal No. CC(A) CUS/DII/PREV/NCH/3996A and 3997/2018-19 dated 29.03.2019 passed by the Commissioner of Custom (Appeals). The order set aside the confiscation of one variety of goods, Mini Booster Pump, and ordered clearance for home consumption on payment of applicable duty. The order also upheld the imposition of redemption fine and penalties. The petitioner expressed willingness to abide by the order and pay the redemption fine and penalties for clearance of the goods. The High Court directed the respondents to make a fresh assessment of the duty payable by the petitioner after examination of the consignment. The petitioner was instructed to pay the duty, redemption fine, and penalties, following which the goods would be cleared. The court emphasized that the payment of redemption fine and penalties was without prejudice to the petitioner's rights and contentions.

Release of Imported Goods:
The petitioner sought release of the imported goods, specifically the Mini Booster Pump, with a declared value of &8377; 10,84,045.41 for home consumption. The goods had been seized previously. The petitioner, despite having appealed to CESTAT, was willing to comply with the Commissioner of Customs (Appeals) order dated 29.03.2019. The petitioner agreed to pay the redemption fine and penalties at the time of clearance, as stated in the order. The respondents had not assessed the duty payable on the goods and were insisting on the petitioner depositing the redemption fine and penalties first. The High Court directed the respondents to assess the duty payable after examining the consignment. Once the assessment was completed, the petitioner was to pay the duty, redemption fine, and penalties for clearance of the goods. The court specified that the assessment should be completed within two weeks of the order being served on the concerned officer.

In conclusion, the High Court's judgment addressed the issues of compliance with the Order in Appeal and the release of imported goods, particularly the Mini Booster Pump. The court directed the respondents to assess the duty payable by the petitioner and instructed the petitioner to pay the duty, redemption fine, and penalties for clearance of the goods. The judgment emphasized that the payment of redemption fine and penalties was without prejudice to the petitioner's rights and contentions, ensuring a fair resolution of the dispute.