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of <h1>Bombay High Court allows clearance of imported goods subject to safeguard duty, following Nagpur Bench decision</h1> The High Court of Bombay addressed a challenge to a Notification imposing safeguard duty on the import of solar panels and cells under the Customs Tariff ... Imposition of Safeguard Duty - N/N. 1/2018 dated 30th July, 2018 - Import of solar panels and solar cells - provisional release of goods - HELD THAT:- The goods covered by the two bills of entries dated 1st July, 2019 being Bills of Entry Nos. 3863778 and 3863813 be cleared on payment of 50% safeguard duty and balance 50% being secured by a bond. It is made clear that at this stage, we have not independently examined the grievance of the petitioners in view of the fact that the respondent nos. 1 and 2 are not represented at this stage and nor are the parties in whose favour the impugned Notification has been issued made parties to this petition. Petition is adjourned to 29th July, 2019. Issues:Challenge to Notification imposing safeguard duty on import of solar panels and solar cells under the Customs Tariff Act, 1975; Amendment of prayer clause to include interim reliefs for future imports; Allegation of contrary findings in the impugned Notification based on Customs Tariff (Identification and Assessment of Safeguard Duty) Rules, 1997; Adherence to the Nagpur Bench decision allowing clearance of imported solar panels and cells on payment of 50% safeguard duty and securing the balance by bond.Analysis:The High Court of Bombay addressed the challenge to a Notification imposing safeguard duty on the import of solar panels and cells under the Customs Tariff Act, 1975. The petitioner sought to amend the prayer clause to include interim reliefs for future imports and add indigenous manufacturers affected by the duty. The petitioner argued that the Director General of Safeguard's findings, forming the basis of the Notification, were contrary to the Customs Tariff Rules and termed them as perverse.The Court referred to a previous decision by the Nagpur Bench, allowing clearance of imported solar panels and cells by paying 50% safeguard duty and securing the balance by bond. Despite the interim order's existence, the respondents did not respond to requests for provisional release, leading to the current petition. The Court acknowledged the binding nature of the Nagpur Bench decision within Maharashtra and decided to follow its terms for the current consignments.While recognizing that the Nagpur Bench's decision was specific to two consignments, the Court deemed it appropriate to apply the same principles at the ad-interim stage. Therefore, the goods covered by the relevant bills of entries were directed to be cleared on the specified terms. The Court emphasized that the decision was made due to the absence of representation from the concerned parties and reserved the right to proceed with the hearing for admission and interim reliefs if necessary in the future.The Court adjourned the petition to a later date, maintaining the status quo until further proceedings. The judgment highlighted the importance of adhering to previous decisions and ensuring fair treatment in matters concerning safeguard duties on imported goods, particularly in the context of solar panels and cells.
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