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TMI Blog2019 (9) TMI 1169X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned order. In this case, in fact, the customs has not refused to release the goods. On the other hand, provisional release is ordered subject to the execution of bond and furnishing of bank guarantee. It is the duty of this Court to safeguard the interest of the Revenue as well, since the matter is still to be adjudicated upon, especially when the interest of the exporter is already care of by the revenue in ordering provisional release. Therefore, the order impugned in this writ petition does not require any interference - However, if the petitioner finds it difficult to mobilize the bank guarantee for the said sum of ₹ 25 lakhs as required by the first respondent, alternatively it is open to the petitioner to furnish immovable property security to the value of the said sum, to the satisfaction of the first respondent. Petition disposed off. - W.P.No.10610 of 2019 - - - Dated:- 24-9-2019 - Mr. Justice K. Ravichandrabaabu For the Petitioner : Mr. S. Baskaran For the Respondents : Mr.G.M.Syed Nurullah Sheriff Senior Standing Counsel ORDER This writ petition is filed challenging th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods though found the same to be as declared and that the export consignment do not contain any prohibited or restricted goods, however did not allow the consignment for export. The petitioner was directed to produce all the documents pertaining to the export consignment. On 06.03.2019, the documents were submitted. One Mr.Deepak Joshi, the family friend of the deponent herein, being the proprietor of the petitioner company, helped the petitioner in the said export transaction and however, he does not have any other interest in the petitioner's business. c) The Investigating Officials, however insisted the petitioner to depose that the said Deepak Joshi was the actual beneficiary and accordingly, he was forced to depose and sign the statement as if the said Deepak Joshi was the real owner and beneficiary of the export consignment. Since the export consignment has to be dispatched to the overseas buyer within a timeframe as agreed upon, the petitioner made a representation on 12.03.2019 to the Customs Authorities, seeking for the provisional release of the goods for export, pending further investigation. Based on their representation, the first r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k does not know much about this export. Since the whereabouts of Deepak Joshi is not known to anybody, summon dated 06.03.2019 was issued to Deepak Joshi and handed over to Ashok with a request to serve the same to the said person. A letter dated 12.03.2019 was received from the petitioner with a request to release the goods for export covered under the above said two bills of entries. c) As per the CBEC Circular No.01/2011-/Customs dated 04th January 2011, in respect of export goods, which are suspected of mis-declaration or where declaration is to be confirmed and further enquiry/confirmatory test or expert opinion is required, such goods should be allowed exportation provisionally and that the exporters in those cases are required to execute a bond of an amount equal to the value of goods and furnish appropriate security in order to cover the redemption fine and penalty, in case the goods are found liable for confiscation. Accordingly, the competent Authority granted permission through the impugned communication for the provisional release of the goods for export subject to the conditions stipulated therein. The competent Authority has jurisdiction to impose suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, they purchased the goods meant for export from the local seller at Delhi on 19.02.2019 and the same reached at Chennai on 20.02.2019. Based on the intelligence, the Air Cargo Intelligence Unit intercepted the export consignment and conducted investigation. According to the petitioner, the Investigating Officers, after investigation, found the goods as declared and therefore, they issued a Let export order. On the other hand, it is contended by the respondents that the said Let export order was granted on verification of documents only, since the shipping bills are under the category of Risk Management System. 8. It is the further case of the Revenue that on physical investigation, it was found that the subject matter cargo was overvalued, when compared with similar item available in the market. It is also the case of the customs that there is a misclassification of the goods under Customs Tariff Head. When the petitioner claimed and stated so in the shipping bills that the subject matter goods are classifiable under CTH 87089900, it is the case of the Revenue that the subject matter goods are multipurpose split pin classifiable under CTH 7318 (73182400). It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to the value of goods along with furnishing an appropriate security in order to cover the redemption fine and penalty. 11. Further, Customs Circular No.30/2013 dated 05.08.2013 regarding provisional release of export goods that are detained or seized reads as follows: Attention is invited to the Board Circular No.01/2011-Customs dated 04.01.2011 regarding provisional release of export goods that are detained or seized. The said Circular was issued with the objective of expediting the clearance of export goods and to ensure that where permissible by law, exports should not get unduly delayed, thereby causing congestion in ports as well as delays in fulfillment of export orders. Thus, it was instructed that provisional release of export goods that are suspected of being mis-declared or where declaration is to be confirmed by further enquiry/test or detained/seized for mis-declaration of quantity/value/description should be given on execution of Bond and suitable security to cover the redemption fine and penalty (para 4 of Board Circular No.01/2011-Customs dated 04.01.2011). Further, continued detention of export goods in excess of three days mu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... antee is sought to be executed. Hence, I find no arbitrariness or unreasonableness in such demand. 16. No doubt, the learned counsel for the petitioner sought to rely upon a decision made by the learned Single Judge of this Court (as he then was) reported in 2017 348 ELT 612, J.K.Exim vs. Principal Commissioner of Customs . I find that the facts and circumstances of the said case is slightly different, where the Customs refused to provisionally release the goods for export. The learned Judge, after taking note of the Circulars and finding that no duty element is involved therein, found that the goods can be released to the petitioner therein upon executing a personal bond. In the very same order, the learned Judge at paragraph 12.2, observed that in order secure the interest of the respondents, the petitioner therein will also disclose the details of immovable and movable assets to the respondents. Therefore, it is evident that the learned Judge wanted to secure the interest of the Revenue and thus, directed the petitioner to disclose the details of immovable and movable assets, apart from executing the personal bond. In this case, the customs s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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