Petition Dismissed as Infructuous; Goods Released Without Bank Guarantee

The court dismissed the petition as infructuous due to the release of the goods without the need for a bank guarantee, concluding the legal proceedings.

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Issues:
1. Delay in releasing consignment imported under the Incentive Scheme.
2. Alleged illegal demand of 100% bank guarantee for custom duty.
3. Compliance with court orders regarding verification of certificate of origin.

Delay in Releasing Consignment:
The petitioner's consignment imported from Sri Lanka under the Incentive Scheme faced delays in release for two months due to alleged verification issues regarding the certificate of place of origin. The petitioner contended that there was no justification for doubting the country of origin, especially since similar consignments had been regularly imported from Sri Lanka. The court, upon scrutiny, found the affidavit filed by the Assistant Commissioner of Customs did not meet the requirements set in the previous order.

Illegal Demand of Bank Guarantee:
The petitioner raised concerns about the illegal demand for a 100% bank guarantee for the proposed custom duty. The court directed the respondent to file an affidavit indicating the material available to doubt the consignments and the steps taken to verify the genuineness of the certificate of origin. The court emphasized the need for proper compliance with its orders and listed the matter in the urgent list for further action.

Compliance with Court Orders:
The court, in response to subsequent hearings, noted that the goods had been released without requiring a bank guarantee. The respondents sought exemption from filing the affidavit based on this development. The petitioner, considering the release of goods, requested the dismissal of the writ petition as infructuous. Consequently, the court dismissed the petition as infructuous due to the release of the goods without the need for a bank guarantee, thereby concluding the legal proceedings in the matter.

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