2020 (9) TMI 810 - HC - Customs

Implementation of the order - provisional assessment of goods - import of dry dates - petitioners contend that the respondents are not complying with the aforesaid Orders-in-Appeal, whereas the respondents contend that the aforementioned conditions have not been complied with by the petitioners - HELD THAT - Without getting into the merits of this controversy, the writ petitions are disposed of with the direction that, if the aforesaid three conditions are complied with by these petitioners, namely the bonds are given, the bank guarantees are given and the phytosanitary certificates are given to the concerned authorities, the goods in question shall be released by the respondent authorities within a period of one week from the date of receipt of the same. Petition disposed off.

Summary

Issues:
Dispute over assessable value, duty, and country of origin of imported goods. Compliance with Orders-in-Appeal regarding provisional assessment.

Analysis:
The judgment pertains to a case involving imported dry dates and three Bills of Entries. Initially, there was a disagreement over the assessable value, duty, and country of origin of the goods. Subsequently, in response to earlier writ petitions by the petitioners regarding provisional assessment, Orders-in-Appeal were issued on 04.09.2020 for all three matters related to the Bills of Entries. The Orders-in-Original were modified to require the petitioners to provide a bond of assessable value, reduce the bank guarantee for differential duty to 25%, and change the condition of the phytosanitary certificate from the country of origin to the country of re-export.

The petitioners alleged that the respondents were not adhering to the conditions specified in the Orders-in-Appeal, while the respondents claimed that the petitioners had not fulfilled these conditions. The court, without delving into the merits of the dispute, directed that if the petitioners comply with the specified conditions - providing bonds, bank guarantees, and phytosanitary certificates to the authorities - the goods in question must be released by the respondents within one week from the receipt of these documents. Additionally, the petitioners were instructed to cooperate with the respondent authorities during the investigation.

Consequently, the writ petitions were disposed of based on the above directives, emphasizing the importance of compliance with the specified conditions for the release of the imported goods.