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TMI Blog2023 (11) TMI 492X X X X Extracts X X X X X X X X Extracts X X X X ..... ned counsel for the petitioner, this Court is of the view that, it need not labour much to resolve the controversy raised in the Writ Petitions inasmuch as the petitioner has come forward to pay 100% duty under protest. The Authority concerned is directed to consider the petitioner's request and release the goods subject to payment of 100% duty by the petitioner within a week's time from the date of payment of 100% duty made by the petitioner in accordance with law - The petitioner, after making the payment of 100% duty, is at liberty to make an appropriate application seeking release of the goods, which shall be considered by the Authority concerned. Petition disposed off. - Hon ble Mr.Justice Krishnan Ramasamy For t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claimed the clearance of the goods for Home Consumption. The petitioner had also filed Airway Bill No.176/5928 4831, dated 22.09.2023 and also declared the above goods as classifiable under 71081200 and the origin of the said goods as Guinea. iii) The Ministry of Commerce viz., DGFT after perusing all the documents and after proper inspection and perusing the documents viz., NABL Certificate, NOC from Pollution Control Board, has issued Import - Export License vide License No.0111003811, dated 04.05.2022, for import of Gold Dore Bars up to 95% purity for a quantity of 10.0 MTS., and from all GEA Countries. iv) As per the above license issued by the Ministry of Commerce, DGFT, New Delhi, the petitioner had imported the above goods viz. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted that since the petitioner imported the goods (viz., Gold) from some other Country and not from Guinea, the respondents have rightly detained the goods and hence, the petitioner is not entitled to seek exemption. However, with regard to the suggestion putforth by the petitioner, the learned Standing Counsel have raised no objection for such course being adopted. 5. In the light of above facts and circumstances of the case and taking into consideration of the suggestion putforth by the learned counsel for the petitioner, this Court is of the view that, it need not labour much to resolve the controversy raised in the Writ Petitions inasmuch as the petitioner has come forward to pay 100% duty under protest. 6 . Thus, this Court, wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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