9911796707
TMI Blog2024 (9) TMI 630X X X X Extracts X X X X X X X X Extracts X X X X ..... in both writ petitions, the Bill of Lading is dated 11.04.2024. Therefore, the learned counsel for the petitioners would submit that the said Notification will not be applicable to the petitioners, who had already initiated the process of import and the bills of lading were raised. There shall be a direction to the respondents to consider the plea of the petitioners to release the goods by way of provisional release on condition that, the petitioners shall pay/deposit the enhanced duty amount. On receipt of such enhanced duty amount paid by the petitioners, the goods in question shall be released within a period of three weeks thereafter - For payment of such duty, quantification shall be made by the Customs forthwith within one week from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the petitioners would submit that for all practical purposes, the date of reckoning of import would be decided with reference to the date of shipment/dispatch of goods and not the date of arrival of goods at an Indian Port. He refers to the Hand Book of Procedures issued by the DGFT, where Chapter - 1 is pertaining to the Legal Framework and Trade Facilitation. He refers to Clause 2.17, which deals with the date of reckoning of import/export and reads as follows:- 2.17 Date of reckoning of Import/ Export (a) Date of reckoning of import is decided with reference to date of shipment / dispatch of goods from supplying country as given in Paragraph 11.11 of Handbook of Procedures and not the date of arrival of goods at an Indian Port. (b) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of lading would be the date of shipment. He fairly submits that the bills of lading in the present batch of cases would be dated before the date of impugned Notification dated 20.05.2024. Therefore, the order passed by this Court in W.P.Nos.35145 of 2024 etc., batch in the case of M/s.Atul Commodities Private Limited Vs. The Commission of Customs (Chennai II) Import, Chennai and Others, dated 18.12.2023, will hold in respect to the present Writ Petitions also. 8. Accordingly, following the above order, this Court is inclined to pass the following order:- (a) There shall be a direction to the respondents to consider the plea of the petitioners to release the goods by way of provisional release on condition that, the petitioners shall pay/de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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