Detained Cargo to Be Released with Bond and Bank Guarantee; Goods Proven from Bosnia, Not Croatia.

The HC directed the respondent Department to provisionally release the detained cargo, subject to the petitioner furnishing a bond for the full value and a bank guarantee for 25% of the proposed Anti-Dumping Duty. The petitioner successfully argued the goods originated from Bosnia, not Croatia. The Department may issue a show cause notice and continue adjudication without imposing costs on the petitioner.

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Issues:
1. Dispute over Anti-Dumping Duty (ADD) on imported goods from Bosnia shipped through Croatia.
2. Validity of Certificate of Origin and country of export.
3. Provisional release of detained cargo pending adjudication.

Analysis:
1. The petitioner, a trader in Soda Ash importing from Bosnia, faced detention of a consignment by the respondent Department due to the requirement of paying Anti-Dumping Duty (ADD) based on the belief that the goods originated from Croatia, an EU country. The petitioner contended that the goods were of Bosnia and Herzegovina origin, shipped through Croatia due to port limitations, thus disputing the ADD imposition.

2. The Assistant Commissioner of Customs (Legal-Sea) highlighted discrepancies in the Certificate of Origin, indicating issuance from Romania, an EU country. However, the Certificate dated 28.08.2017 clearly stated Bosnia and Herzegovina as the origin, contrary to the respondent's claim based on a later certificate dated 07.09.2017. The Court acknowledged the petitioner's prima facie case for provisional release, emphasizing the need to protect revenue pending adjudication.

3. In the judgment, the Court directed the respondent Department to release the detained cargo under specified conditions. The petitioner was required to furnish a bond for the full value and a bank guarantee for 25% of the proposed ADD. Upon compliance, the goods were to be released immediately. The Department retained the right to issue a show cause notice and proceed with adjudication as per legal procedures, without imposing any costs on the petitioner.

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