Court orders expeditious release of goods for export, petitioner to provide bond equal to seized goods' value.

The Court ordered the expeditious release of the petitioner's goods for export within a week, subject to the petitioner furnishing a bond equal to the seized goods' value. The judgment resolved the duty drawback claim dispute and weight discrepancies in the exported material, emphasizing compliance with Circulars mandating a bond for goods. The petitioner was directed to furnish a bond of 100% value of the goods, aligning with the Circulars issued by the Customs Department.

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Issues:
Claim of duty drawback under different customs headings, discrepancy in weight of exported material, compliance with Circulars requiring bond for goods.

Analysis:
The petitioner claimed duty drawback under Chapter Heading 7318, while the respondents claimed under Chapter Heading 7308. There was a discrepancy in the weight of the material to be exported. The petitioner agreed not to claim duty drawback until the matter was resolved. The Court noted Circulars requiring exporters to provide a bond equal to the value of goods. The petitioner was directed to furnish a bond of 100% value of the goods, aligning with the Circulars issued by the Customs Department.

The Court ordered the expeditious release of the petitioner's goods for export within a week, subject to the petitioner furnishing a bond equal to the seized goods' value. The directive was to be enforced by the authority. The judgment was delivered by the Acting Chief Justice. The petition was disposed of with permission for direct service.

In conclusion, the judgment resolved the dispute over duty drawback claims and weight discrepancies in exported material. It emphasized compliance with Circulars mandating a bond for goods, ensuring the petitioner's goods were released for export promptly upon bond submission.

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