9911796707
TMI Blog2023 (11) TMI 921X X X X Extracts X X X X X X X X Extracts X X X X ..... he present case the petitioner has imported apples at the rate ranging from Rs. 32 to 35. Therefore, according to the respondent Department, it is not in accordance with law and since the CIF value mentioned in the Bills of Entry is not in terms of the notification No.5 of 2023, the Bills of Entry are kept pending, without ordering clearance from the Port. Since the above said notification has been challenged before various High Courts including this Court vide W.P.No.24343 of 2023, wherein this Court has granted interim stay of the notification No.5 of 2023 dated 08.05.2023 and directed the respondent to assess and release the imported goods. Against the said order, the 2nd respondent has preferred an appeal in W.A.No.2626 of 2023 dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om Turkey vide the above referred 4 Bills of Entry covered under 4 Commercial invoices, pending clearance, which were detained contrary to the citizen's charter adopted by the office of the respondents and contrary to the law laid down by this Court and modified by the Division Bench of this Court and also direct the office of the 1st respondent to issue a detention certificate for waiver of demurrage and container detention charges in terms of Regulation 6 (1) of Handling of Cargo in Customs Areas Regulations, 2009. 2. The case of the petitioner is that they have imported apples from Turkey and for the said product, they have filed the Bills of Entry for the purpose of clearing the same from Madras Port Trust. However, so far with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the Bills of Entry (Rs.50 Rs. 32 to Rs. 35). The relevant portion of the judgment of the Division Bench of this Court is extracted hereunder - 13. At this juncture, the learned standing counsel appearing for the appellant submitted a memo of calculation with respect to differential duty payable by the respondent, which reads as follows: (A) Bill of Entry No.6592170 dated 26.06.2023 Duty on fresh apples is 50% of the tariff value (i) 4917.5 kg x Rs. 47.99 = Rs. 2,35,990.8 (ii)962.5 kg x Rs. 43.17 = Rs. 4,155.1 (iii)980 kg x Rs. 57.59 = Rs. 56,438.2 (iv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de by the learned counsel for the petitioner as well as the learned Senior Standing Counsel appearing for the respondents and the judgment passed by the Division Bench of this Court, this Court directs the respondents to release the goods within a week's time, upon execution of Bank Guarantee by the petitioner for the differential duty, on the same line as held by the Hon'ble Division Bench of this Court. However, this is subject to the outcome of the Writ Appeal No.2626 of 2023. 8. In the event, if the notification No.5 of 2023 dated 08.05.2023 is upheld by the Hon'ble Division Bench, certainly the respondents are entitled to encash the Bank guarantee executed by the petitioner. The respondents shall also consider waiver of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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