9911796707
TMI Blog2022 (3) TMI 704X X X X Extracts X X X X X X X X Extracts X X X X ..... e notice calling upon the writ applicant to show cause as to why the goods should not be confiscated. If ultimately, any such show cause notice is issued, the writ applicant will have to meet with it. At this point of time, we are only concerned with the goods. There is no point in keeping the goods detained at the Mundra Port. The goods should be ordered to be released subject to the writ applicant executing a Bond of an amount to the satisfaction of the authority concerned (inclusive of interest, fine and penalty) with an appropriate further undertaking in writing on oath. The respondents nos.3 and 4 respectively are directed to release the goods after obtaining a Bond from the writ applicant of the requisite amount as above to its sat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... final disposal of the present petition, Your Lordships may be pleased to direct the Respondent Nos.2 and 3 herein to forthwith allow clearance of goods imported by the Petitioner vide Bill of Entry No.4271384 dated 11.06.2021 without payment of penal charges like container detention charges, demurrage charges, ground rent charges etc. on the terms and conditions that may be deemed fit by this Hon ble Court; (D) An ex-parte ad-interim relief in terms of para 20(C) above may kindly be granted; (E) Any other further relief as may be deemed fit in the facts and circumstances of the case may also please be granted. 3. The facts giving rise to this litigation may be summarized as under: 3.1 The writ applicant is a sole propriet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... book. It appears on plain reading of the said test report that the sample mainly composed of saturated hydrocarbons, which is suppose to be one of the main constituents of the Base Oil. 3.3 It is the case of the writ applicant that he deposited an amount of ₹ 19,75,399/- to the credit of the Customs Department on 01.07.2021 towards the duty on the goods-in-question. It appears that once again, the samples of the goods were sent for analysis, this time to the Joint Director, CRCL, Kandala. The CRCL, Kandala vide its test report dated 14.07.2021 certified that the sample is composed mainly of saturated hydrocarbons which are the main constituents of Base Oil. The CRCL, Kandla also stated in its report that the sample is other than t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the Mundra Port since June, 2021. 6. We do not want to come in the way of the Revenue, if the Revenue intends to carry out any further inquiry so as to be absolutely sure of the exact nature of the goods. Even with the materials as on date on record, the Revenue may, if it deems fit, issue a show cause notice calling upon the writ applicant to show cause as to why the goods should not be confiscated. If ultimately, any such show cause notice is issued, the writ applicant will have to meet with it. At this point of time, we are only concerned with the goods. We are of the view that there is no point in keeping the goods detained at the Mundra Port. The goods should be ordered to be released subject to the writ applicant executing a Bond ..... X X X X Extracts X X X X X X X X Extracts X X X X
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