9911796707
TMI Blog2014 (1) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... release of goods namely, Betel Nuts, on certain conditions, which are as follows: "7. In the result, this writ petition is disposed of in the following terms: (a) The petitioner shall pay the admitted customs duty, at the rate of 700 US Dollars per metric ton. (b)The petitioner shall deposit 75% of the differential duty as finally assessed by the third respondent on 21.08.2013. The said amount shall be deposited to the credit of the third respondent within ten days. (c) In respect of the balance 25% of the differential amount of duty, the petitioner shall execute a bond to the satisfaction of the third respondent. (d) On compliance of the above conditions, the goods will be released by the respondents to the petitioner within a period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 1511 90 10 RBD Palm Oil 851 (ie. no change) 3 1511 90 90 Others Palm Oil 830 (ie. no change) 4 1511 10 00 Crude Palmolein 854 (ie. no change) 5 1511 90 20 RBD Palmolein 857 (ie. no change) 6 1511 90 90 Others Palmolein 856 (ie. no change) 7 1507 10 00 Crude Soyabean Oil 928 (ie. no change) 8 7404 00 22 Brass Scrap (all 3743 (ie. no grades) change) 9 1207 91 00 Poppy seeds 2648 (ie. no change) Table 2 S.N Chapter/heading/s Description of Tariff value US$ o ub-heading/ goods (Per Metric Tonne) tariff item 1 71or 98 Gold, in any form, 432 per 10 grams in respect of (ie., no change) which the benefit of entries at serial number 321 and 323 of the Notification No.12/2012- Customs, dated 17.03.2012 is availed 2 71 or 98 Si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any class of imported goods or export goods, having regard to the trend of value of such or like goods, and where any such tariff values are fixed, the duty shall be chargeable with reference to such tariff value". 7.Based on the tariff notification No.85/2013, dated 21.08.2013, the Customs Department is demanding duty on the tariff value fixed which is objected to by the respondent/importer. Admittedly, the said notification is not under challenge. The only plea raised by the respondent/importer is that it is not in consonance with the transaction value. The respondent/importer has to agitate the said issue before the appropriate forum under the provisions of the Customs Act, if he so desires. For the purpose of release of the goods, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orter that several orders have been passed by this Court for the release of the goods on payment of substantial duty together with bond and taking note of the vagaries of nature that is likely to cause severe hardship to the import of Betel Nuts, we are inclined to allow the appeals and modify the orders of the learned single Judge to safeguard the interest of revenue as well. 10.The direction to issue show cause notice to the respondent/importer to complete the adjudication does not arise at this point of time, and therefore, the said portion of the order stands set aside. 11.Accordingly, the writ appeals are allowed and the orders are modified to the extent that 75% of the duty demanded on assessment shall be paid and for the balance 25 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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