Exemption from Additional Duty of Customs declined, while conditional release of goods was ordered against a bank guarantee.

Assessment of a Bill of Entry for exemption from Additional Duty of Customs under Notification No. 30/2004-CE was declined, following earlier Court orders in similar matters. The goods were nevertheless directed to be released on the petitioner furnishing a bank guarantee for the entire value of the Additional Duty of Customs, with the guarantee to remain alive until adjudication was completed. Release was to follow immediately after the guarantee was furnished.

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Issues: Whether the petitioner was entitled to assessment of the Bill of Entry by extending the benefit of exemption from Additional Duty of Customs under Notification No. 30/2004-CE dated 09.07.2004, and whether the goods were liable to be released on furnishing security.

Analysis: The prayer for assessment by granting exemption from Additional Duty of Customs under Notification No. 30/2004-CE was declined in view of the earlier orders of the Court in similar matters. At the same time, the Court directed release of the goods covered by the Bill of Entry on the petitioner furnishing a bank guarantee for the entire value of the Additional Duty of Customs, to be kept alive until completion of adjudication. The release was directed to follow forthwith upon furnishing the bank guarantee.

Conclusion: The claim for exemption from Additional Duty of Customs was rejected, but conditional release of the goods was granted in favour of the petitioner.

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