2011 (6) TMI 20 - HC - Customs

Petition to Quash Customs Duties & Goods Assessment Resolved with Bank Guarantees

The writ petition sought to quash proceedings and re-examine machinery and goods. The petitioner agreed to pay assessed customs and anti-dumping duties, ... Release of goods - Conditions - (i)pay the entire amount of customs duty (ii)furnish sufficient bank guarantees for the anti dumping duty - If the anti dumping duty is found to be exceeding the said Bank Guarantees furnished by the petitioner, the said amount would also be paid by the petitioner, as demanded by the respondents - Thus, the writ petition is disposed of accordingly - No costs. Issues:1. Writ petition for quashing impugned proceedings and re-examination of machinery and goods.2. Assessment of customs duty and anti-dumping duty.3. Payment of customs duty and furnishing bank guarantees for anti-dumping duty.4. Release of goods upon compliance with payment and guarantee conditions.5. Completion of adjudication proceedings within eight weeks.Analysis:1. The writ petition was filed seeking a writ of certiorarified mandamus to quash the impugned proceedings of the third respondent and to direct a re-examination of the machinery and goods covered under specific invoice numbers. Interim orders had been passed, and a certificate of inspection was submitted by a company providing details about the goods in question, which both parties agreed to accept.2. The respondents contended that the petitioner was liable to pay the assessed customs duty and anti-dumping duty based on a specific notification. The petitioner was required to pay these duties before the release of the goods, with any payment subject to final orders in the adjudication proceedings. The petitioner agreed to pay the customs duty and provide bank guarantees for the anti-dumping duty.3. The petitioner agreed to pay the entire customs duty amount and furnish sufficient bank guarantees for the anti-dumping duty on the same day as instructed by the respondents. Specific amounts for customs duty and bank guarantees were mentioned for each invoice number. Upon compliance with these payment and guarantee conditions, the goods related to the specified invoices would be released.4. In case the anti-dumping duty exceeded the bank guarantees provided by the petitioner, the additional amount would need to be paid as demanded by the respondents. The adjudication proceedings concerning the issues raised were to be completed within eight weeks from the date of the court order. The writ petition was disposed of with no costs, and connected miscellaneous petitions were closed accordingly.