Court requires bond equal to seized goods value for export. No duty drawback claim until final decision. Release goods upon bond compliance.

The court ruled in favor of the respondents, directing the petitioner to furnish a bond equal to the value of the seized goods for export, in accordance with Circulars issued by the Customs Department. The petitioner agreed not to claim duty drawback until the matter was finally decided. The judgment decreed the release of goods upon compliance with the bond requirement, excluding cash and bank guarantee. The petition was disposed of with these directives, allowing for direct service.

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Issues:
- Dispute over duty drawback under different Customs Act chapters
- Discrepancy in weight of exported material
- Requirement of executing a bond for goods under Circulars

Analysis:
- The judgment was delivered by VIJAY MANOHAR SAHAI & R.P.DHOLARIA,JJ., with representation from advocates Dipen Desai for the petitioner and Y.N. Ravani for the respondents. The facts being undisputed, the petition was disposed of without calling for a counter affidavit at the admission stage itself.

- The petitioner claimed duty drawback under Sections 74 and 75 of the Customs Act under Chapter Heading 7318, while the respondents claimed duty drawback under Chapter Heading 7308 at 1.9%. There was a discrepancy in the weight of the material to be exported, with the petitioner showing more weight. The petitioner agreed not to claim duty drawback under either head until the matter was finally decided by the authority.

- Advocate Mr. Ravani cited Circular No. 1/2011-Customs dated 4.11.2011 and Circular No. 30/2013-Customs dated 5.8.2013. These Circulars mandated exporters to execute a bond equal to the value of goods and provide appropriate security to cover redemption fines and penalties if goods were liable to confiscation. The petitioner was directed to furnish a bond of 100% value of the goods, aligning the order with the Circulars issued by the Customs Department.

- Consequently, the judgment decreed that the petitioner's goods would be released for export upon furnishing a bond equal to the amount of seized goods excluding cash and bank guarantee. The authority was instructed to comply with this order. The petition was disposed of with the above observations, allowing for direct service.

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