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of <h1>Court grants appeal liberty, directs duty payment, bond, independent decision, detention certificate</h1> <h3>M/s. Priyanka Enterprises Versus The Joint Commissioner of Customs</h3> M/s. Priyanka Enterprises Versus The Joint Commissioner of Customs - [2017] 1 GSTL 19 Issues:Challenge to order-in-original regarding duty classification and exemption claimed under Customs Act, 1962Analysis:The petitioner challenged an order-in-original related to an import of GSL ARTEMIA BRINE SHRIMP EGGS from the USA. The petitioner self-assessed duty under Customs Act, 1962, seeking a concessional rate of IGST. However, the respondent disagreed and classified the goods under a different notification, leading to a differential duty assessment. The respondent invoked Section 111(m) of the Customs Act, re-assessed previous imports, and ordered confiscation of goods, with an option for redemption. The court noted that Section 111(m) might not apply as there was no dispute in goods classification. The petitioner sought release of goods to prevent spoilage due to short shelf life and delay in appellate proceedings.The court granted the petitioner liberty to appeal to the Commissioner of Customs (Appeals) within 30 days. The petitioner was directed to pay the differential duty and redemption fine, after which the respondent would provisionally release the cargo. A bond was required for the redemption fine and penalty, to be maintained until the appeal's disposal. The petitioner could raise all points before the appellate authority, which should decide independently. Additionally, the petitioner was entitled to a detention certificate for the period of detention, subject to waiver application.In conclusion, the court disposed of the writ petition with specific directions for appeal, duty payment, bond requirement, appellate authority's independence, and detention certificate issuance. No costs were awarded, and connected miscellaneous petitions were closed.
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