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TMI Blog2018 (5) TMI 447X X X X Extracts X X X X X X X X Extracts X X X X ..... nhancement of value has been made by the D.R.I. Ahmedabad, Zonal Unit only on statements and data purported to have been retrieved from a hard disc, surely the final word is not yet out in respect of the valuation of the impugned goods. In such a scenario, we are at loss to understand why the High Court’s directions have not been given the respect that they deserve and instead very peremptory orders of provisional release has been issued putting conditions which are onerous and oppressive. Appeal disposed off. - Appeal No. C/40687/2018 - Final Order No. 41201 / 2018 - Dated:- 13-4-2018 - Hon ble Ms. Sulekha Beevi C.S. Member (Judicial) And Hon ble Shri Madhu Mohan Damodhar, Member (Technical) Shri N. Viswanathan, Advocate For the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods are allowed to be cleared provisionally on submission of Bond for full value of consignment, i.e. ₹ 1,45,44,653/- and submission of Bank Guarantee of ₹ 1 Crore. The appellant once again moved the High Court of Madras, who vide their order dt. 1.2.2018 disposed of the petition by directing the appellant to file appeal before Commissioner of Customs (Appeals) with directions to the said lower appellate authority to hear the appellants and decide the appeal on merits and in accordance with law. Accordingly, appellants filed an appeal before the Commissioner of Customs (Appeals) on 09.02.2018. Vide an order No.75/2018 dt. 9.3.2018 (impugned order), the Commissioner of Customs (Appeals) did not find any infirmity in the decisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have assessed and cleared the goods on a provisional basis as provided for under Section 18 of the Customs Act, 1962 read with the Provisional Duty Assessment Regulations, in terms of which only differential duty of 20% is required to be deposited in addition to payment of duty on the value declared and furnishing a bond for the said value without need for seizure of goods. (vi) Even in the Circular No.35/2017-Cus. dt. 16.8.2017 issued by the Board, the discretion has been given to competent authority to increase or decrease the amount of security deposit as per para 2.3 of the circular. (vii) They place reliance on the ratio of case law in Nav Shakthi Industries Pvt. Ltd. Vs CC New Delhi - 2011 (267) ELT 483 (Del.), where in a simil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ignment and submission of bank guarantee for ₹ 1 Crore is very much justified and hence the impugned order does not call for any interference. 5. Heard both sides and have gone through the facts. 6. What comes to the fore is that the impugned goods have been subjected to 100% examination, once by the Customs assessing officers on 26.10.2017 and subsequently by the D.R.I on 1.11.2017. However, no discrepancy emerged vis-a-vis declared description and quantity of the items. Further, although in the first instance the Customs assessing officers had no quibbles with the value of ₹ 43,58,498/- declared, the seizure memo dt. 18.12.2017 of DRI, Zonal Unit, Ahmedabad has alleged that value to be misdeclared and that the actual val ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been made by the D.R.I. Ahmedabad, Zonal Unit only on statements and data purported to have been retrieved from a hard disc, surely the final word is not yet out in respect of the valuation of the impugned goods. In such a scenario, we are at loss to understand why the High Court s directions have not been given the respect that they deserve and instead very peremptory orders of provisional release has been issued putting conditions which are onerous and oppressive. 7. We also find that the case laws, put forth by the Ld. counsel are very much applicable to the facts of this case at hand. In Nav Shakthi Industries Pvt. Ltd. (supra), on similar facts, the Hon ble Delhi Court inter alia held that when duty is paid already on the decla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the declared import value, if not already done. (2) Appellants shall pay 30% of the differential duty between the duty on the declared value and the duty on proposed enhanced value fixed by the department, in the form of a Bank Guarantee; (3) Appellants shall execute a personal bond for value of balance of 70% differential duty to the satisfaction of competent authority. (4) On fulfilment of above conditions, the goods shall be released provisionally to the appellants without undue delay. (5) Demurrage and detention charges are waived in line with the observations of the Hon ble High Court of Madras in their order dt. 21.12.2017 in W.P.No.31762/2017. 8. The appeal is disposed of on above terms. 9. Issue order dasti . ..... X X X X Extracts X X X X X X X X Extracts X X X X
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