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TMI Blog2024 (2) TMI 685X X X X Extracts X X X X X X X X Extracts X X X X ..... different yardstick would be required to be applied to the present consignments when earlier seven consignments were released at 16% to 28% bank guarantee. Respondents are directed to grant provisional release of the goods to the petitioners, subject matter of bills of entry No. 8219403 and 8362251, by accepting the bank guarantee from the petitioner of Rs. 3,49,000/- in respect of the first bill of entry and bank guarantee of Rs. 2,00,000/- in respect of the second bill of entry. Necessary action in that regard be taken within 10 days from today - In addition to the said bank guarantees, the petitioner shall furnish a bond as per the conditions as incorporated in the letter of Assistant Commissioner, of Custom dated 15 November 2023 for the full of the goods which is of Rs. 37,34416/-. Return of the bank guarantee - HELD THAT:- The petitioner is at liberty to make a representation to the respondents for return of the bank guarantee which be made within a period of two weeks from today. If such a representation is made the same shall be considered by the designated officer on its merits and in accordance with law and communicate its decision within a period of four week from the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 32 15,39,986.00 4,31,196.08 - 4,31,196.08 2,46,397.76 - 2,46,397.76 3,27,709.00 5 6294651 06.06.2023 12,01,770.00 1,44,212.40 12,01,770.00 3,36,495.60 1,44,212.40 4,80,708.00 1,92,283.20 1,44,212.40 3,36,495.60 2,60,000.00 6 6552029 23.06.2023 11,77,329.41 1,41,279.53 11,77,329.41 3,29,652.23 1,41,279.53 4,70,931.76 1,88,372.71 1,41,279.53 3,29,652.23 3,30,652.00 7 6855226 13.07.2023 12,37,463.18 1,48,495.58 12,37,463.18 3,46,489.69 1,48,495.58 4,94,985.27 1,97,994.11 1,48,495.58 3,46,489.69 3,50,000.00 1 to 7 1,78,74,104.59 21,44,892.55 1,78,74,104.59 50,04,749.29 4,33,987.51 54,38,736.79 28,59,856.73 4,33,987.51 32,93,844.25 33,04,170.00 Consignment detained as informed As per SCK International As per Customs Department Difference S. No. Bill of Entry Date Assessable Value IGST Assessable Value IGST Compensation Cess Total IGST Compensation Cess Total Bank Guarantee submitted for [Not. No. 01/2017- CT (Rate) 50 (II) [Not. No. 01/2017- CT (Rate) 12A (IV) [Not. No. 01/2017-CC (Rate) 56 1 2 3 5 7 9 10 11=(8+9+ 10) 13 14 15=(12+1 3+14) 16 8 8219403 09.10.2023 12,36,082.00 148329.84 12,36,082.00 3,46,102.96 1,48,329.84 4,94,432.80 1,97,773.12 1,48,329.84 3,46,102.96 3,49,000.00 9 8362 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned counsel for Respondent Nos. 1 to 5, stand over to 5 February 2024. High On Board. 2. A request of the petitioner is that a copy of the letter dated 3 November 2023 referred in paragraph 1 of the letter dated 15 November 2023 of Ms. Shweta Suman, Assistant Commissioner of Customs, Appearing Gr.I IA, NS-I, JNCH, be furnished to the petitioner. 3. Let the department furnish a copy of such letter to the petitioner or on before the adjourned date of hearing. 9. Thereafter, on 5 February 2024 when the proceedings were listed, while adjourning the proceeding the Court passed the following order : 1. We had heard the proceedings on 9th January 2024 and therefore, on 22nd January 2024. On both these dates, we had passed the Orders. In these circumstances, we expected the Revenue to inform the Court their stand on the contention of the Petitioner in regard to the provisional release of the goods in question, which are perishable commodities. 2. Today, we are informed by Mr. Mishra that Mr. Advait Sethna and Ms. Sangeeta Yadav are appointed to appear on behalf of the Respondents. However, both the learned counsel appointed by the Respondents are not present. 3. We accordingly, as a ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n as much as the goods have already incurred demurrage of Rs. 6 lakhs when the value of the goods itself being Rs. 28,888/-. It is therefore his submission that a reasonable view is required to be taken and the petitioner be permitted to furnish a bank guarantee of Rs. 2 lakhs. 12. On the other hand Mr. Sethna, learned counsel for the department would submit that the action of the department granting provisional release of the goods vide communication dated 15 November 2023 of the Assistant Commissioner Ms. Shweta Suman on the conditions as prescribed is appropriate and reasonable. He submits that the goods under the two bills of entry are subject matter of investigation by SIIB and it is for such reason the conditions as imposed are required to be held to be justified. However, there is nothing on record as to why the goods are subjected to such investigation. 13. Responding to the contentions as urged on behalf of the learned counsel for the petitioner would submit that the goods are already approved for clearance by the FSSAI and the NOCs in that regard was already submitted by the FSSAI to the department, and which was also the course of action which was undertaken in respect o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is not an iota of material on the part of the department, as placed before the Court indicating as to why a different yardstick would be required to be applied to the present consignments when earlier seven consignments were released at 16% to 28% bank guarantee. 18. It is these circumstances, we find that it is in the interest of justice that the petitioners be permitted provisional release of the two consignments, hence the following order: ORDER i) Respondents are directed to grant provisional release of the goods to the petitioners, subject matter of bills of entry No. 8219403 and 8362251, by accepting the bank guarantee from the petitioner of Rs. 3,49,000/- in respect of the first bill of entry and bank guarantee of Rs. 2,00,000/- in respect of the second bill of entry. Necessary action in that regard be taken within 10 days from today. ii) In addition to the said bank guarantees, the petitioner shall furnish a bond as per the conditions as incorporated in the letter of Assistant Commissioner, of Custom dated 15 November 2023 for the full of the goods which is of Rs. 37,34416/-. iii) The goods be released within one week from the petitioners furnishing the bank guarantee and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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