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TMI Blog2013 (9) TMI 919X X X X Extracts X X X X X X X X Extracts X X X X ..... omic Zones Act, 2005. Subject to fulfillment of the directions as stated above, the goods will be released within a week from the date of fulfilling of the conditions - Respondent shall intimate the amount of 30% of differential duty within a period of three days from the date of production of certified copy of this order before him. - Writ Tax No. - 487 of 2012 - - - Dated:- 27-4-2012 - Hon'ble Ashok Bhushan And Hon'ble Prakash Krishna,JJ. For the Petitioner : Virender Singh,Bharat Ji Agarwal,Rahul Agarwal For the Respondent : A.S.G.I.,R.C. Shukla ORDER Heard Sri Bharaj Ji Agrawal, learned Senior Counsel assisted by Sri Virender Singh and Sri Rahul Agrawal, learned counsel for the petitioner and Sri R.C. Shukla, learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Delhi High Court reported in 2011 (267) E.L.T. 483 Navshakti Industries Pvt. Ltd. Versus Commr. of Cus., ICD, TKD, New Delhi, the Division Bench has taken a view that no Bank Guarantee of 25% under Section 110-A of the Customs Act is required for provisional release of goods as provided for in Customs (Provisional Duty Assessment) Regulations, 1963. Learned counsel for the petitioner submits that the said regulation was again issued, namely, Customs (Provisional Duty Assessment) Regulations, 2011. He submits that in Delhi High Court's judgment similar conditions were imposed for the provisional release and the Court has directed for applying the aforesaid regulations and directed for furnishing of bond of 20% of the differential duty. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court which has been brought at page 115 of the paper-books. He also placed reliance upon the judgement of Punjab Haryana High Court in Amit Enterprises v. Union of India, 2011 (269) ELT 314. In so far as the submission of Sri R.C. Sukla that the petitioner has alternative remedy of appeal under Section 129-A of the Customs Act, it is submitted that order of provisional release is not an adjudication order rather adjudication proceedings are in progress. Relying on the Delhi High Court's judgment in Navshakti Industries Pvt. Ltd. (supra), it is submitted that the Tribunal in the said case, has dismissed the appeal filed against the provisional release order, is not maintainable. Be that as it may, the said issue needs further conside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epartment of Revenue Intelligence (DRI) on 22nd March, 2012, for further investigation under punchnama dated 17/18.3.2012 in Noida. It is submitted that para-4a deals with the export goods and is not applicable with regard to goods which are being imported. After considering the submissions made by the learned counsel for the parties, we are of the view that the petitioner is entitled for release of the goods subject to furnishing of the bank guarantee of 30% of differential duty and a bond of value of goods as required under condition no. 'a'. It is clarified that the condition no. (b) of the provisional release order shall be kept in abeyance. This order is without prejudice to the contention of the petitioner's counsel that he is not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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