Court orders petitioner to provide indemnity bond for customs duty balance. LED TVs release pending.

The court directed the petitioner to furnish an indemnity bond for the balance amount of the differential duty within eight days to the Assistant Commissioner of Customs, Surat. Upon receipt, the goods would be released by the Commissioner of Customs (Imports), Maharashtra, within four weeks, disposing of the writ application challenging the severe conditions imposed for the provisional release of LED Television sets under Section 110-A of the Customs Act.

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Issues:
Challenge to order of provisional release of goods with severe conditions under Section 110-A of the Customs Act.

Analysis:
The writ applicant sought relief to quash the order dated 24th June 2019 by the Commissioner of Customs, challenging the conditions imposed for the provisional release of LED Television sets. The conditions included furnishing a bond of re-determined value, paying the differential duty, and submitting a bank guarantee of 30% of the differential duty. The petitioner argued that these conditions were severe, unreasonable, and contrary to Section 110-A of the Customs Act, which allows release on bond submission with reasonable conditions. The petitioner faced losses as goods remained seized since November 2018, despite depositing a substantial amount towards the differential duty.

The petitioner, through their counsel, expressed readiness to furnish an indemnity bond for the balance amount of the differential duty. The court noted the goods were in possession of the Senior Intelligence Officer, Directorate of Revenue Intelligence, Surat. The standing counsel for the Union of India highlighted the adjudicating authority as the Principal Additional Director General in Maharashtra, creating difficulty in immediate release upon bond submission.

The court directed the writ applicant to furnish an indemnity bond of the balance amount within eight days to the Assistant Commissioner of Customs, Surat. Upon receipt, the Assistant Commissioner would inform the Commissioner of Customs (Imports), Maharashtra, who would then instruct the release of goods. The court mandated completion of this process within four weeks, thereby disposing of the writ application.

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