9911796707
TMI Blog2025 (2) TMI 886X X X X Extracts X X X X X X X X Extracts X X X X ..... be provisionally released on the Petitioner executing a Provisional Duty Bond as per the assessable value of all six Bills of Entry and a Bank Guarantee equivalent to a sum of Rs.85 Lakhs. This Bank Guarantee would secure the Revenue for approximately 50% of the differential duty, if payable by the Petitioner. It is accordingly so ordered. The Provisional Duty Bond as well as the Bank Guarantee shall be furnished by the Petitioner to Respondent No. 3 within a period of one week from today. On the aforesaid Bond and Bank Guarantee being furnished, the Customs Department shall provisionally release the said goods of the Petitioner covered under the aforesaid six Bills of Entry within a period of one week thereafter. Conclusion - The provis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rrage Waiver Certificate in respect of the aforesaid six Bills of Entry; and (iv) to issue a Show Cause Notice (in relation to the above six Bills of Entry) and complete the adjudication process in a time-bound manner. 3. The dispute in the above Writ Petition lies in a very narrow compass. The Petitioner is a proprietary concern engaged in the import of "Wheat Flour Sheet Dough" (said goods), for preparation of various savoury items, which is further sold to local purchasers in India. According to the Petitioner, since the commencement of its business in 2008, it has been regularly importing the said goods from one Tee Yih Jia Food Manufacturing Pte Ltd (for short the "manufacturer"). This manufacturer is situated in Singapore. 4. Dur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... our other Bills of Entry under which the said goods are imported from time to time by the Petitioner. They are listed at items (c) to (f) of paragraph 2 of this order. As far as these four Bills of Entry are concerned, no order of provisional release has yet been passed. Since the said goods of the Petitioner are stuck and not being cleared, the present Petition is filed. 7. In this factual backdrop, the learned counsel appearing for the Petitioner submitted that even the said goods covered under the four Bills of Entry listed at items (c) to (f) of paragraph 2 of this order be directed to be provisionally released on such terms and conditions as we deem fit. When we enquired from the Petitioner as to why the same conditions should not be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... harsh. We are, therefore, of the view that interest of justice would be served if the said goods imported by the Petitioner under all six Bills of Entry [listed at items (a) to (f) of paragraph 2 of this order] are allowed to be provisionally released on the Petitioner executing a Provisional Duty Bond as per the assessable value of all six Bills of Entry and a Bank Guarantee equivalent to a sum of Rs.85 Lakhs. This Bank Guarantee would secure the Revenue for approximately 50% of the differential duty, if payable by the Petitioner. It is accordingly so ordered. 9. The Provisional Duty Bond as well as the Bank Guarantee shall be furnished by the Petitioner to Respondent No. 3 within a period of one week from today. On the aforesaid Bond and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... will have to issue separate Show Cause Notices and take them to their logical conclusion. 13. As far as the prayer for issuance of a Detention-cum-Demurrage Waiver Certificate is concerned, we have not opined on the same at this stage and the Petitioner is free to apply for the same before the Authorities at the appropriate stage. Needless to state that the same shall be decided in accordance with law. 14. Rule is made absolute in the aforesaid terms and the Writ Petition is also disposed of in terms thereof. However, there shall be no order as to costs. 15. This order will be digitally signed by the Private Secretary/ Personal Assistant of this Court. All concerned will act on production by fax or email of a digitally signed copy of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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