Court quashes Panchnamas, orders release of goods pending duty determination with bank guarantee. Contempt proceedings follow.

The court ordered the quashing of Panchnamas dated 25-4-2006 and 26-4-2006, directing the release of goods upon furnishing a bank guarantee for duty leviable, pending final duty determination. Goods were to be released based on assessed value @ US$ 1000 per metric ton, with different conditions for goods in the factory and at the port. The respondent's demand for additional conditions, contrary to the court order, led to contempt proceedings against the Joint Director, with cases listed for further hearing and the involvement of the Advocate General of Haryana.

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Issues:
1. Quashing of Panchnamas and release of goods
2. Assessment of duty and release of goods as per interim order
3. Alleged violation of court order by the respondent
4. Contempt proceedings against the Joint Director

Issue 1: Quashing of Panchnamas and release of goods
The petitioners sought to quash Panchnamas dated 25-4-2006 and 26-4-2006 and requested the release of goods from their factory. An interim order was passed directing the release of goods upon furnishing a bank guarantee for the duty leviable on the goods, subject to final determination of duty payable.

Issue 2: Assessment of duty and release of goods as per interim order
The court ordered the release of goods based on assessing the value @ US$ 1000 per metric ton. Goods in the factory were to be released on furnishing a bank guarantee for the difference in duty leviable, while goods at the port required payment of assessed duty and a bank guarantee for the difference. The order was to be an interim measure pending final determination of duty liability.

Issue 3: Alleged violation of court order by the respondent
Despite the court's clear directions, the respondent demanded additional conditions for the release of goods, including a bank guarantee of 25% of the market value. This was deemed contemptuous as it contradicted the court's order. The court found the respondent's actions to be in violation of the order passed on 15-6-2006.

Issue 4: Contempt proceedings against the Joint Director
Due to the alleged violation of the court order, contempt proceedings were initiated against the Joint Director, Directorate of Revenue Intelligence, Ludhiana. The court directed the cases to be registered as Civil Contempt Petitions and listed for further hearing. The court also requested the Advocate General of Haryana to assist in the proceedings.

This detailed analysis outlines the petitioners' request for quashing Panchnamas and release of goods, the court's interim order for assessing duty and releasing goods, the alleged violation of the court order by the respondent, and the initiation of contempt proceedings against the Joint Director.

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