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TMI Blog2022 (2) TMI 267X X X X Extracts X X X X X X X X Extracts X X X X ..... d the bank guarantee to the extent of 20% of the duty drawback payable within one week from today. Issue of detention charges - issuance of detention certificate - HELD THAT:- The petitioner is at liberty to make a representation to the respondents for waiver. If any such application is made within one week from today, the respondents shall pass an appropriate order on such represent within two weeks thereafter, in accordance with law. The order that would be passed by the respondents shall be communicated to the petitioner within one week from the date of passing of such order. If the petitioner is aggrieved by the said order, the petitioner would be at liberty to file appropriate proceedings. The respondents are directed to permit the petitioner to export the goods which are subject matter of the impugned order upon the petitioner submitting PR Bond equivalent to declared value of goods within three days from today and upon furnishing of bank guarantee to the extent of 20% of the duty drawback payable within one week from today. It is made clear that the goods shall be permitted to be released only after the petitioner complying with the aforesaid two conditions - The imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Bank Guarantee for 25% of such value. 5. Dr. Kantawalla, learned counsel for the petitioner invited our attention to some of the documents annexed to the petition and also some of the averments made by the respondents in their affidavit-inreply and certain averments made in the affidavit-in-rejoinder filed by the respondents. 6. It is submitted by the learned counsel that the respondents have without any justification placed the petitioner under put alert list causing tremendous hardship in respect of the export already held by the petitioner and also in respect of the export likely to be effected by the petitioner in future. He submits that the said placement of the petitioner in the put alert list is with ulterior motive. 7. Learned counsel invited our attention to the averments made in the affidavit-in-reply stating that the respondents are examining the past export and also the consignment cleared having the same declared description. Result of the investigation would decide the eligibility of drawback. He submits that under the guise of the said put alert list, the respondents are trying to reopen the exports already completed by the petitioner. 8. Learned cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12. Insofar as pending investigation against the petitioner in respect of the identical goods exported by the petitioner is concerned, it appears that the issue of mis-description of the goods on the basis of which the seizure memo was issued by the respondents is common in respect of shipping bills, which are subject matter of this petition and the goods already exported by the petitioner according to the respondents. In our view, if the respondents are directed to complete the said investigation expeditiously, the issue would be resolved once for all. We accordingly direct the respondents to complete the investigation already started by the respondents alleging mis-description in respect of the export of goods already completed by the petitioner in past within a period of four months from today and also in respect of the exports which are subject matter of this petition within a period of four months from today subject to the petitioner cooperating with the respondents in concluding the investigation within the time prescribed. 13. Dr. Kantawalla, learned counsel for the petitioner undertakes to this Court that his client would cooperate with the respondents in concluding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Gujarat High Court would not apply to the exports which are subject matter of this petition. The said judgment of Gujarat High Court in case of Veer Impex (supra) thus would not advance the case of the petitioner. 17. Insofar as the judgment of this Court in case of Kaka Overseas Limited (supra) is concerned, a perusal of paragraph 15 of the said judgment indicates that after considering the documents placed on record in that matter and after considering the fact that the petitioner had conceded that if necessary it would furnish bank guarantee to the extent of 20% of the duty drawback amount which would accrue on export of the goods, this Court modified the provisional release order which was subject matter of that writ petition by permitting the respondents to release the goods of the petitioner for export on submission of bond equivalent to declared value of goods and submission of bank guarantee to the extent of 20% of the duty drawback payable. 18. In view of the rival contention of both parties relating to the description of the goods in the bill of shippings, since the investigation is directed to be completed within a period of four months from today, in our view, ..... 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