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2011 (2) TMI 212

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..... urther, the petitioner would be incurring monetary loss by paying heavy demurrage charges, if the goods are not cleared at the earliest possible - It would also lead to further financial loss, as the petitioner would be liable to pay heavy damages for the breach of the contractual obligations with the foreign supplier, as well as the local distributors - It is seen that the respondents had not been in a position to show that the present writ petition is substantially different from the others, wherein similar orders had been passed, releasing the detained good - Thus, his Court finds it appropriate to direct the respondents to release the goods in question, on the petitioner fulfilling the following conditions :- The petitioner shall pay 3 .....

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..... duce, Seattle, Washington, united States of America. Such contracts are duly registered and certified as public documents, validated under the Hague Convention of the United Nations, 1961 and it has the same meaning, as defined under Section 74 of the Indian Evidence Act, 1872. 3. It has been further stated that the foreign supplier had started dispatching fresh apples, as per the terms of the contract, by raising commercial invoices for the supply of 16688 cartons of Red Delicious Apple of First Fruits brand, of different counts and variety. The unit price of the apples that had arrived from the united States of America varies from U.S. Dollars 11 to 15 and the total consideration payable by import of the apples works out to U.S. Dol .....

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..... d the importer, should be accepted, until clear evidence is shown that it is not the appropriate price of the imported goods. The petitioner has been importing the apples from the United States of America for many years and the question of undervaluing the contract price of the goods does not arise, in fact, a sum of about Rupees 70 lakhs, paid by the petitioner as differential duty, is with the respondent pending the adjudication process, while so, it is not open to the respondents to make wild allegations against the petitioner, without having sufficient and appropriate reasons to do so. Further, if certain irregularities are found in the pricing of the goods, it would be open to the respondents to impose additional duty on the same and t .....

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..... obtaining copies of the said documents including the figures in the above said columns. As in the cases of exports from S.A. International Inc., New castle, WA, it is strongly suspected that the importer resorted to misdeclaration of descriptions of goods like overstating quantities of low valued varieties and understating quantities of high valued varieties. 4. In respect of other suppliers of fresh apples, it has been noticed that the difference between the actual transaction value and the value declared to Customs has been shown as advance paid. However, as in the case of first batch of documents forwarded, the invoices in the subject case do not specifically mention as the advance paid. The modus operandi is by raising parallel set of .....

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..... ain conditions. 10. Further, as the goods in question are perishable in nature, this Court finds it appropriate to pass similar orders, directing the respondents to release the goods in question, it is also noted that a number of orders had been passed by this Court in similar facts and circumstances, in the various writ petitions arising out of similar facts and circumstances, directing the respondents to release the goods provisionally imposing similar conditions, as in the order, dated 24-4-2007, made in W.A. No. 652 of 2007. 11. In such circumstances, this Court finds it appropriate to direct the respondents to release the goods in question, on the petitioner fulfilling the following conditions : The petitioner shall pay 30% of th .....

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