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TMI Blog2016 (1) TMI 515X X X X Extracts X X X X X X X X Extracts X X X X ..... ner has filed this writ petition. Held that:- The learned Additional Solicitor General in reply submitted that those representations, if submitted, would be considered followed by necessary orders. The said submission made by the learned Additional Solicitor General is recorded. The counsel for the petitioner also submitted that the petitioner will appear before the respondents with materials. The petitioner is directed to approach the authorities for the purpose of clearance of goods by proper representation within a week from the date of receipt of a copy of this order and the respondents are directed to hear the petitioner and pass necessary orders within a period of two weeks thereafter. - writ petition is disposed of - W.P.No.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amil Nadu Value Added Tax at the appropriate rates on all their sales of unbranded gold jewellery in India. All the purchases of gold jewellery and sales and re-sales of gold jewellery are covered by proper documents of purchase and sale. They are also duly reported to Governmental authorities such as VAT and Income Tax Departments. 3.2 The case of the petitioner is that the Government of India and Malaysia have entered into an agreement viz., Malaysia-India Comprehensive Economic Co-operation Agreement (hereinafter referred to as MICECA) under which certain specified goods can be imported from Malaysia to India by Indian Importers without having to pay the basic customs duty and countervailing duty other than 1% of Special Additional C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e normal course in so far as the consignment imported by the petitioner company under the said MICECA under Bill of Entry No.INMAA4 9934208 dated 17.7.2015. The said acts of the respondents are contrary to law. Hence, the petitioner is before this Court. 4. The learned counsel for the petitioner submits that for the purpose of release of gold jewellery, the Bill of Entry has been taken into consideration and without processing the Bill of Entry so as to arrive the duty, the web related detail as far as the same Bill of Entry is concerned has been taken and a oral direction was issued insisting for execution of 100% of the Bank Guarantee towards duty payable. Referring to Section 17 of the Customs Act, the learned counsel submitted that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Customs Act as well as section 234, the respective officials have to safeguard the revenue and unless and otherwise the conditions stipulated thereon is complied, there is no question of release of consignment, until necessary assessment followed by orders that are to be passed by the authorities. The learned Additional Solicitor General also submitted that the petitioner company so far has not approached the authorities and no communication so far has been issued in this regard. In support of his contention, the learned Additional Solicitor General relied upon the following judgments :- (i) 1996 (87) E.L.T.19 (S.C.) [Ranadey Micronutrients v. Collector of Central Excise; (ii) 2004(165) E.L.T. 258 (S.C.) [Commissioner of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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