9911796707
TMI Blog2023 (2) TMI 836X X X X Extracts X X X X X X X X Extracts X X X X ..... nts to forthwith issue showcause notice under Section 124(a) of the Customs Act, 1962 (the Act) for adjudication of the purported seizure for the imported consignment under Bill of Entry no. 5387704 dated 10.09.2021; for a further direction to forthwith release the imported goods covered under the said Bill of Entry; for issuance of a Writ of Certiorari to quash the purported seizure of the imported goods and for a Writ of Prohibition for withholding the goods imported by the appellant. The learned Single Bench by the impugned order dismissed the writ petition on the ground that a detailed order has been passed by the Joint Commissioner of Customs, Assessing Group III, Custom House, Kolkata dated 29.3.2022 ordering for provisional release o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion it has been stated that the bank guarantee has to be furnished by the appellant for the amount which has been mentioned in the order of provisional release and this condition is in consonance with the Circular No. 35/17- Customs dated 16.8.2017, issued by the Central Board of Excise and Customs (anti smuggling unit). The Court in its earlier order also directed the department to respond as to within what timeframe the showcause notice can be issued to the appellant. In such a query separate instruction has been given dated 10.2.2023 setting out certain reasons as to how the department at this juncture may not be in a position to issue a show-cause notice as the key person one Vineet Goel, who had been arrested, remanded to judicial cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... needs to be subtracted from the amount directed to be secured by way of bank guarantee. Even after giving credit to the sum of Rs.46,48,200/-, it is not clear from the order of provisional release or the communication dated 12th February, 2023 as to how the balance amount has been computed. In any event, the goods are lying with the Customs from 10th September, 2021 and the goods are stated to be readymade garments/apparels. Thus, the differential duty having been paid, the department does not gain in keeping the goods detained any longer. Thus, we are of the considered view that a workable order should be passed so that the interest of revenue is protected, at the same time, the appellant importer is also able to clear the goods. So fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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