9911796707
TMI Blog2022 (5) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. By this writ application under Article 226 of the Constitution of India, the writ applicants have prayed for the following reliefs: (A1) the Respondents to forthwith release the consignment imported under Bill of Exchange No. 4964569 by the Petitioner; (A2) quash and set aside the communication dated Annexure-A issued by the Respondents No. 2 in so far as the same pertains to the Petitioner No.1; (A3) command the Respondents and/or its concerned officers to pay/refund detention/demmurage/shipping charges paid by the Petitioner No. 1. In the Alternative Direct the Respondent No. 1 authority to waive the detention/demurrage/shipping charges payable by the Petitioner No. 1. (B) During the pendency and final disposal of this petition, (1) stay the implementation, operation and execution of the impugned communication dated 25.10.2021 at Annexure-A hereto issued by Respondent No. 2in so far as the same pertains to the Petitioner No.1 and unconditionally release the consignment imported under Bill of Exchange No. 4964569 by the Petitioner; In the alternative (ii) stay the implementation, operation and execution of the impugned communication ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... five times such type of goods have been imported by the writ applicants without any question at the end of the respondents. 4 Let Notice be issued to the respondents, returnable on 3rd February 2022. Direct service is permitted. 5 In the meantime, Mr. Nayak shall furnish one set of his entire paper book to Mr. Devang Vyas, the learned Additional Solicitor General of India, who would be appearing for the respondents. 6 On the returnable date, notify this matter on top of the Board. 3. Thereafter, the following order came to be passed on 10th February 2022: 1. We have heard this matter for quite some time. We recollect that this is a litigation in which the Customs Department has not permitted the writ applicant to clear the goods said to have been imported from Abu Dhabi (Saudi Arabia) from the bonded warehouse. The goods are in the form of Manganese Ore. The case of the Department is that there are reasons to believe that the goods have not been imported from Saudi Arabia but those have been imported from Pakistan. In accordance with the policy, if the goods are imported from Pakistan, the duty leviable is @ 200%. The case of the writ applicant is that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs Act, then probably the writ applicant could also have moved an application for provisional release of the goods under Section 110-A of the Customs Act. Regulation 2 of the Regulations 1963 referred to above would come into play when the proper officer on account of any of the grounds specified in Sub-section 1 of Section 18 of the Customs Act is not able to make a final assessment of the duty on the issue of imported goods. Section 18 of the Customs Act provides for the provisional assessment of duty. Section 18(1) reads thus: 18. Provisional assessment of duty [1] Notwithstanding anything contained in this Act but without prejudice to the provisions of Section 46 [and section 50] (a) where the importer or exporter is unable to make self-assessment under sub-section (1) of section 17 and makes a request in writing to the proper officer for assessment; or (b) where the proper officer deems it necessary to subject any imported goods or export goods to any chemical or other test; or (c) where the importer or exporter has produced all the necessary documents and furnished full information but the proper officer deems it necessary to make further en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the controversy involved in the present litigation is whether the writ applicants imported the goods which are in the nature of Magnesium lump from UAE or the Turkey. The case of the Revenue is that the goods have travelled from Pakistan. If the goods have travelled from Pakistan, then the levy of duty shall be at the rate of 200%. Whereas if the goods have travelled from UAE, then the levy of duty shall be at the rate of 5%. 3 The Revenue is not able to make any headway so far as this inquiry is concerned. The goods are lying at the customs warehouse past almost more than seven months. We explore the possibility of passing an interim order releasing the goods subject to certain terms and conditions. However, the writ applicants are not in a position to furnish any tangible security. All that has been offered is a bond. 4 We once again impress the Revenue to conclude this inquiry within a period of fifteen days from today and place an appropriate report on record. We do not want to come in the way of the Revenue so far as this inquiry is concerned. However, inquiry should not continue for an indefinite period of time. By the next date of hearing, if the inquiry is not con ..... 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