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2023 (11) TMI 492 - HC - CustomsSeeking release of imported goods - Gold Dore Bars of Guinea - country of origin - Benefit of Sl.No 1 of Customs Notification No.96/2008-Customs, dated 13.08.2008 and also AIDC Notification No.011/2021-Cus., dated 01.02.2021 - HELD THAT - Taking into consideration of the suggestion putforth by the learned counsel for the petitioner, 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 judgment involves the release of imported Gold Dore Bars of Guinea by extending customs notifications and accepting a Country of Origin Certificate, along with the petitioner's request for exemption and the respondent's decision to detain the goods. Details of the judgment: Issue 1: Release of detained goods The petitioner, a Private Limited Company, imported Gold Dore Bars from Dubai and filed for clearance, claiming the goods' origin as Guinea. The Ministry of Commerce issued an Import-Export License for such imports. Despite the petitioner's request for provisional release, the respondents withheld clearance, citing the goods were not imported from Guinea. The petitioner sought a mandamus for release, offering to pay 100% duty under protest. The Court directed the authorities to release the goods upon payment of 100% duty within a week, allowing the petitioner to seek release formally. The respondents were instructed to adjudicate on the duty exemption issue within three months. Conclusion: The High Court of Madras directed the release of the imported Gold Dore Bars upon payment of 100% duty by the petitioner, with further adjudication on the duty exemption issue to be completed within three months.
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