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2025 (1) TMI 799

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..... hall intimate to the Petitioner, the additional customs duty payable on or before 29th January 2025. Once the additional customs duty is intimated to the Petitioner, the same shall be paid by the Petitioner within seven days from the date of receipt of the said intimation. Petition disposed off. - B.P. COLABAWALLA FIRDOSH P. POONIWALLA, JJ. For the Petitioner: Mr. Ankit Lohia a/w Ms. Tamanna Tavadia Naik, Mr. Vikram Naik and Mr. Pulkit Devpura i/b M/s. Khaitan and Co., Advocate/s. For the Respondents: Mr. Siddharth Chandrashekar a/w Mr. Umesh Gupta i/b Ms. Sangeeta Yadav, Advocate/s P.C. 1. The above Writ Petition is filed seeking a direction to quash and set aside the Seizure Memo dated 13th December 2023. Under this Seizure Memo, the us .....

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..... ter, on 28th November 2024, the Hon ble Supreme Court disposed of the SLP filed by the Petitioner herein by making the interim order passed by it on 18th November 2024 absolute, and clarified that the release of the goods shall be subject to final orders to be passed by the department concerned in the adjudication proceedings under the provisions of the Customs Act. Mr. Lohia submitted that in the present case, the facts are no different, and hence, here also, the Department should be ordered to release the goods of the Petitioner on a provisional basis, and on the same terms and conditions as imposed by the learned single Judge of the Calcutta High Court on 22nd March 2024. 4. The learned Advocate appearing on behalf of the Department oppo .....

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..... 10% of the total price of the imported goods in question. c. Once these formalities are completed, the Customs Authorities shall release the goods which form the subject matter of Bill of Entry No. 8566253 dated 30th October 2023 within 10 days from the date of compliance of the formalities as mentioned above. d. The provisional release of goods in question and the additional customs duty to be paid by the Petitioner will be without prejudice to the rights and contentions of the parties in any subsequent proceedings by the authority concerned. To put it differently, the release of the goods shall be subject to final orders to be passed by the Department concerned in the adjudication proceedings already undertaken by the authority under the .....

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