Imported goods release ordered with bank guarantee for duty exemption. Resolve disputes separately. Settle freight charges before release.

The court ordered the release of the imported goods upon payment of due duty, with the petitioners mandated to provide a bank guarantee for disputed duty exemption amounts. Disputes regarding storage, demurrage, and freight charges were to be addressed separately. The petitioners were instructed to settle freight charges before the release, with further proceedings adjourned.

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Issues:
Dispute over the nature of imported material - Hot Rolled or Cold Rolled Steel; Mis-declaration of thickness in the imported goods; Entitlement to exemption from payment of Basic Customs Duty; Dispute over storage, demurrage, and freight charges.

Nature of Imported Material:
The petitioners imported consignments of Cold Rolled sheets and Coils which were detained by DRI on the ground of mis-declaration, claiming the goods were actually Hot Rolled. Two reports conflicted on the material's nature, with one suggesting Hot Rolled and the other Cold Rolled. The court ordered samples to be sent to Bokaro Steel Plant, which confirmed all consignments as "Cold Rolled." DRI filed an affidavit alleging mis-declaration in thickness, affecting exemption from Basic Customs Duty.

Mis-Declaration of Thickness:
DRI alleged that the thickness of imported coils was mis-declared, impacting entitlement to exemption from Basic Customs Duty under specific notifications. Discrepancies were found between declared thickness (0.5 mm to 1.00 mm) and actual thickness (1.5 mm to 2.0 mm), leading to a dispute over duty exemption.

Exemption from Basic Customs Duty:
The dispute revolved around whether the petitioners, due to mis-declaration issues, were entitled to exemption from Basic Customs Duty. The court directed the release of goods upon payment of due duty, with the petitioners required to furnish a bank guarantee for disputed duty exemption amounts.

Storage, Demurrage, and Freight Charges Dispute:
The Shipping Lines and Mumbai Port Trust sought payment for storage, demurrage, and freight charges before releasing the goods. The petitioners contended they had paid freight charges and disputed additional charges, claiming the detention was unjustified due to the goods being Cold Rolled Steel. The court directed a separate consideration of these charges and required the petitioners to clear freight charges before release.

Conclusion:
The court ordered the release of goods upon payment of due duty, with the petitioners required to furnish a bank guarantee for disputed duty exemption amounts. Disputes over storage, demurrage, and freight charges were to be separately considered. The petitioners were directed to clear freight charges before release, with adjournment set for further proceedings.

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