2021 (1) TMI 456 - HC - Customs

Provisional release of seized goods - electric motorcycle in complete knock down condition - benefit of N/N. 50/2017 - Customs dated 30.06.2017 - It is contended that once order of assessment has been passed, the same being an appealable one, petitioner can avail his remedy by filing appeal before the Commissioner of Customs (Appeals) - HELD THAT - It is directed that the goods imported by the petitioner vide bill of entry No.6874524 dated 13.02.2020 be released for home consumption on payment of 25% of the basic customs duty and on furnishing bank guarantee of a nationalized bank for the remaining amount before respondent No.3 as per assessment made. On complying with the aforesaid requirements, respondents shall release the goods of the petitioner forthwith - Stand over to 16.03.2021.

Summary

Issues:
Import of electric motorcycle in complete knock down condition, benefit of customs notification, missing components in consignment, provisional release of goods, clearance under Customs Act, assessment of customs duty, appeal process, release of goods on payment and bank guarantee.

Import of Electric Motorcycle:
The petitioner imported a consignment of electric motorcycles in a complete knock down condition and submitted a bill of entry claiming benefit under a customs notification. The respondents found missing components in the consignment which were explained as hazardous and to be dispatched separately. Subsequently, the goods were subjected to 100% examination, leading to non-release of the goods despite a request for provisional release.

Provisional Release of Goods:
The petitioner filed a writ petition seeking direction for clearance of the imported goods under the Customs Act. The respondents contended that the goods were finally assessed, denying the concessional rate sought by the petitioner. The respondents suggested that the petitioner could appeal the assessment order before the Commissioner of Customs (Appeals).

Assessment of Customs Duty:
The assessment order was passed after the filing of the writ petition. The court, balancing the interests of both parties, directed the release of the imported goods on payment of 25% of the basic customs duty and furnishing a bank guarantee for the remaining amount. The goods were to be released upon compliance with these requirements.

Release of Goods and Future Proceedings:
Upon fulfilling the payment and bank guarantee conditions, the respondents were directed to release the goods to the petitioner. The matter was adjourned for further proceedings to a later date. The order was to be digitally signed by the Private Secretary of the Court for action by all concerned parties.