9911796707
TMI Blog2016 (12) TMI 1106X X X X Extracts X X X X X X X X Extracts X X X X ..... in W.P.No.13224 of 2016 by a learned single Judge of this Court. 2. Since the learned single Judge has very crisply brought all the relevant facts necessary for disposal of the case, mercifully, no controversy has been generated in respect thereof. It is also not in dispute that the goods imported through various Bills of Entry have been cleared, excepting the goods imported through Bill of Entry No.3371951, dated 25.11.2015. The description of the imported goods in this Bill of Entry is entered as 'Hot Rolled Alloy Steel Coils'. In paragraph 9 of the impugned order, the learned single Judge directed the Department to draw, in the presence of the writ petitioner, samples from the goods which have been detained, both from the lot o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titute those words, namely, "finally assess the bill of entry" with the following words : "act in accordance with the provisions of the Customs Act, 1962". The rest of the directions contained in paragraph 9 of the order under this appeal are retained, as it is. 5. We must also advert to one of the contentions canvassed by the learned counsel for the respondent-writ petitioner before us. He would urge that the goods have been cleared upon payment of duty, but, however, they are detained and the process this far undertaken has revealed that the classification and the gradation, which have been entered in the self-assessment made by the importer, are found tallying. 6. Sri Pramodkumar Chopda, learned counsel for the appellant-Department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... subject to his fulfilling certain conditions. Accordingly, we pass the following order : (1) The respondent/writ petitioner shall furnish an unqualified Bank Guarantee drawn on any of the nationalised/scheduled banks in favour of the Department in a sum of Rs. 25.00 lakhs. (2) The respondent/writ petitioner shall execute an appropriate bond in favour of the Department. (3) The respondent/writ petitioner shall promptly participate in the enquiry, initiated pursuant to the show cause notice, dated 17.10.2016. (4) Upon fulfilment of the above conditions, the appellant-Department shall release the detained goods imported through Bill of Entry No.3371951 to the respondent/writ petitioner forthwith, subject, of course, to the outcome of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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