9911796707
TMI Blog2007 (2) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... 356906 dated 14-12-2006 on a provisional assessment basis at the declared value of USD 13.40 on furnishing a personal bond. 3. The necessary facts far the disposal of the writ petition are as follows The petitioner is a company and importer 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt value backed by 120% bank guarantee for the differential duty arising between declared value of USD 13.40/kg-CIF and provisional import value of USD 28/kg-OF have to be executed by the petitioner. The petitioner, by its letter dated 17-1-2007 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovisionally on execution of simple bond and bank guarantee at 120% for the differential duty arising out of declared value at USD 13.40/kg-CIF and proposed enhancement price of USD 28.00/kg-CIF. Whether the goods are of Uzbekistan origin or not and 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s or furnishing of such information or completion of such test or enquiry, be assessed provisionally if the importer furnishes such security as the property officer deems fit for the payment of the difference between the duty finally assessed and the duty provisionally 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 reaso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urther, in so far as this petition is concerned, the petitioners earlier five consignments have been cleared by the respondents themselves in bills of entry Nos. 256473 dated 15-7-2006; 266514 dated 31-7-2006; 315675 dated 13-10-2006; 330532 dated 6-11-2006; and 365506 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 na ..... X X X X Extracts X X X X X X X X Extracts X X X X
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