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2021 (4) TMI 432 - HC - CustomsSeeking assessment of Bills of Entry - seeking clearance of such goods for home consumption on payment of custom duties to be assessed together with redemption fine - import of Natural Gold Ore Concentrates - HELD THAT - The respondent-authorities are required to assess the Bill of Entry filed by the petitioners for quantity of 16,050 grams of Natural Gold Ore Concentrates imported at Air Cargo Complex at Ahmedabad on 29.01.2014 in view of the order passed by the CESTAT reducing redemption fine to ₹ 15 lacs and penalty of ₹ 10 lacs imposed under section 112(a) of the Customs Act, 1962 in respect of the confiscated consignment. The order of the CESTAT is confirmed by this Court by dismissing Tax Appeal and therefore, the order of the Tribunal has achieved finality as no appeal is filed by the department against such order before the Supreme Court. It is also pertinent to note that the appeal against the order of the Tribunal as well as this Court would not lie before the Supreme Court in view of the monetary limits of ₹ 2 crores prescribed for filing of such appeal before the Supreme Court by the department and admittedly, the amount involved with regard to fine and penalty is less than the monetary limits prescribed for preferring the appeal before the Supreme Court. The respondents are hereby directed to make assessment of Bill of Entry within a period of two weeks from the date of receipt of this order and release the goods for home consumption by the petitioners on payment of duty assessed and redemption of fine of ₹ 15 lacs and penalty of ₹ 10 lacs as per order of the CESTAT and confirmed by this Court - Petition allowed.
Issues:
Petition for direction to assess Bill of Entry for imported goods and clear for home consumption, Confiscation of imported goods, Adjudication order imposing duties and penalties, Appeals before CESTAT, Tax Appeals filed by Department, Request for release of seized goods, Failure of authorities to respond, Legal obligation to release goods, Finality of CESTAT and Court orders, Direction to assess Bill of Entry and release goods. Analysis: The petitioners sought a direction under Article 226 of the Constitution of India for the assessment and clearance of a Bill of Entry filed for the import of 16,050 grams of Natural Gold Ore Concentrates. The goods were seized by the Customs Authority on the grounds of duty liability classification. An adjudication order was passed levying duties and penalties on past consignments along with the current import. Appeals were filed before CESTAT, resulting in the reduction of penalties and duties. Tax Appeals were filed by the Department, which were dismissed by the Court. The petitioners requested the release of the goods as per the reduced penalties and duties confirmed by CESTAT and the Court. Despite multiple reminders and requests, the authorities did not respond, leading to the filing of the petition. The learned advocate for the petitioners argued that there was no legal impediment to releasing the goods as they were not absolutely confiscated, and the petitioners were willing to abide by the reduced penalties and duties. It was emphasized that the authorities were obligated to assess the Bill of Entry and clear the goods for home consumption based on the final orders of CESTAT and the Court. The Court reviewed the orders of CESTAT and confirmed that they had achieved finality, as no appeal was filed by the Department before the Supreme Court due to monetary limits. Consequently, the respondents were directed to assess the Bill of Entry and release the goods within two weeks based on the reduced penalties and duties. In conclusion, the Court granted the petition, directing the authorities to assess the Bill of Entry for the imported goods and release them for home consumption in accordance with the reduced penalties and duties determined by CESTAT and upheld by the Court. The finality of the CESTAT and Court orders, along with the monetary limits preventing further appeals, were crucial factors in the decision. The respondents were instructed to comply with the order promptly to facilitate the release of the goods.
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