9911796707
TMI Blog2007 (2) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... ter of raw silk through Chennai port. The petitioner, in the course of its business, imported 8840.60 kgs of raw silk from Uzbekistan under the bill of entry No. 356906 dated 14-12-2006 declaring the value of the goods on the basis of the unit price at USD 13.40/kg. CIF as declared in the invoice of the foreign supplier. On a querry made by the respondents as to the country of origin, the petitioner filed a certificate issued by the Dubai Chamber of Commerce and Industries certifying that the goods were of Uzbekistan origin. Though the bill of entry was filed on 14-12-2006 and necessary reply has been filed to the querries, the goods were not permitted to be cleared. The petitioner by a letter dated 20-12-2006 informed the second respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 replied that the adoption of provisional import value at USD 28/kg-CIF was not proper as the same represented the value of certain imports from China of entirely different goods. By that letter the petitioner also stated that similar goods imported from Uzbekistan of other import ers had been cleared by the respondents themselves at USD 14.50/kg-CIF. The demand of PD bond for the full enhancement value backed by 120% bank guarantee for the differential duty arrived between the declared value of USD 13.40/kg-CIF and the provisional import value of USD 28/kg-CIF is highly inequitable. The demand of 120% of bank guarantee is also without any reasonable cause. The petitioner by that letter also requested to release the goods on submission of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd whether the certificate of origin issued by the Dubai Chamber of Commerce and Industry is genuine or not, are under investigation. 6. Heard the learned Counsel on either side and perused the materials available on record. 7. The one and the only reason given by the respondents is that when similar goods imported from China has been cleared at USD 28/kg, the declared price of the goods imported by the petitioner from Uzbekistan is USD 13.40/kg. The genuineness of the origin of the country is also under investigation. In order to safeguard the interest of the revenue, the petitioner was permitted to clear the goods provisionally by complying with the conditions as stated above. Except this, there is no reason forthcoming from the respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... visionally assessed. 10. Having regard to the statutory provision and in view of the fact that similar nature of goods (Mulberry raw silk) from Uzbekistan have been cleared by the respondents themselves under bills of entry Nos. 256473 dated 15-7-2006; 315675 dated 13-10-2006; and 330532 dated 6-11-2006 at USD 14.50/kg, I am of the view that the conditions for provisional clearance given by the proceedings of the respondents dated 11-1-2007 are highly arbitrary and stand to no reason. Hence, the conditions contained in the above referred to proceedings of the second respondent dated 11-1-2007 is hereby modified to the effect that the goods covered under the bill of entry No. 356906 dated 14-12-2006 are directed to be released provisionally ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 dated 27-12-2006 at USD 14.5.0/kg covered under the very same contract dated 1-6-2006 under which the present disputed consignment is also covered. 13. For the reasons stated in the earlier writ petition, the goods covered by the bills of entry Nos. 370053 dated 5-1-2007 and 391723 dated 5-2-2007 are directed to be released provisionally on the petitioner executing personal bond for the differential amount between USD 14.50/kg, the cleared value of the goods of similar nature imported from Uzbekistan and USD 28.00/kg, the value provisionally assessed by the respondents, to the satisfaction of the second respondent. It is agreed that the petitioner would pay duty at USD 14.50/kg. 14. With the modification in the impugned order as stated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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