Release of imported goods on bond, with assessment as per appellate orders and detention certificates directed

Live consignments were ordered to be released after the importer succeeded before the appellate authority, with the Department's interest protected by execution of a bond rather than a bank guarantee. The HC directed assessment of the Bills of Entry in accordance with the appellate orders, payment of duty on that assessment, and clearance of the cargo after remittance. It also directed issuance of detention certificates for the relevant period. The effect of the Board's instructions dated 11.7.2018 was left open, and the relief was made subject to the outcome of any departmental appeal.

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Issues: Whether the importer was entitled to release of the imported goods, assessment of Bills of Entry in terms of the appellate orders, and issuance of detention certificates, subject to safeguarding the Revenue's interest.

Analysis: The goods were live consignments and the importer had succeeded before the appellate authority. The Court accepted that the Department's interest could be protected by requiring execution of a bond, while declining to insist on a bank guarantee. It directed assessment of the Bills of Entry in terms of the appellate orders, payment of duty on such assessment, clearance of cargo after remittance, and issuance of detention certificates for the relevant period. The Court left open the question relating to the effect of the Board's instructions dated 11.7.2018.

Conclusion: The importer was granted release-related reliefs and detention-certificate relief, subject to execution of a bond and the outcome of any departmental appeal, with assessment and clearance to proceed in accordance with the appellate orders.

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