Release of imported goods without customs duty, with detention-certificate applications to be decided expeditiously.

Imported goods were held entitled to release without payment of customs duty on the facts recorded in the earlier order. The Court also clarified that any reversal of Modvat credit, if required under excise law, would be made by NALCO subject to statutory remedies. Separately, the petitioner could apply to the customs authorities for a detention certificate, and any such application was to be disposed of expeditiously and in accordance with law.

---

---

Issues: Whether the imported goods were liable to be released without payment of customs duty, and whether the customs authorities were to consider any application for a detention certificate expeditiously.

Analysis: The order recorded the clarification that, in the event any amount of Modvat credit was required to be reversed under excise law, the reversal would be made by NALCO subject to the statutory remedies available. It also noted that the petitioner might apply to the appropriate customs authorities for a detention certificate, and that such application, if filed, should be disposed of expeditiously in accordance with law. On the facts stated in the earlier order, the Court found it evident that the petitioner was entitled to release of the imported goods without payment of customs duty.

Conclusion: The petitioner was held entitled to release of the imported goods without payment of customs duty, with any detention-certificate application to be considered in accordance with law.

---