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2012 (4) TMI 257

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..... rocess. - W.P.No.3293 of 2012 and W.P.No.3294 of 2012 - - - Dated:- 28-3-2012 - MR.JUSTICE M.JAICHANDREN, J. For petitioner : Mr.D.Rajini For respondents : Mr.N.Senthilkumar C O M M O N O R D E R Since, the issues involved in both the writ petitions are similar in nature, they have been taken up together and a common order is being passed. 2. Heard the learned counsel for the petitioner, as well as the learned counsel for the respondents. 3. It has been stated that the petitioner is a regular importer of Belt Buckles, bags fittings and Buttons, from China. As such, the petitioner had entered into a sale contract with M/s.Fujian Gaolibao Decorate Gift Company, Fengze District, Quanzhou, Fujian, China, for t .....

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..... the respondents, it is seen that the duty payable by the petitioner, in respect of Bill of Entry No.5368893, dated 3.12.2011, is Rs.6,92,970/-. The duty paid by the petitioner is Rs.2,16,188/-. As such, the differential duty payable by the petitioner is Rs.4,76,782/-. Similarly, in respect of the Bill of Entry No.5381670, dated 5.12.2011, the duty payable by the petitioner is Rs.6,10,284/-. The duty paid by the petitioner is Rs.2,05,457/-. The differential duty payable by the petitioner is Rs.4,04,827/-. 5. The learned counsel appearing for the respondents had also placed before this Court a communication, dated 13.3.2012, issued by the Deputy Commissioner of Customs (Special Intelligence and Investigation Branch), Chennai, addressed to .....

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..... duties of a sum of Rs.4,76,782/- and Rs.4,04,827/- amounting to a total sum of Rs.8,81,609/-, in respect of the goods sought to be released by the petitioner, relating to Bills of Entry No.5368893, dated 3.12.2011, and No.5381670, dated 5.12.2011. 7. It has been further stated that the petitioner had already paid Rs.2,16,188/- and Rs.2,05,457/-, as duty. Therefore, a balance of Rs.4,76,782/- and Rs.4,04,827/-, amounting to a total sum of Rs.8,81,609/- is liable to be paid by the petitioner, as differential duty, for the release of the goods in question. As such, the petitioner shall furnish the bank guarantee for a sum of Rs.5,00,000/- in addition to the amount of Rs.2,16,188/- and Rs.2,05,457/- paid as duty. 8. In view of the said .....

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