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of <h1>Interim protection and provisional release of goods granted subject to payment or deposit of enhanced duty and compliance with conditions</h1> <h3>M/s. Arka Business Solutions, rep. by its Partner, Mr. K. Akhil Priyatam Versus Union of India, rep. by its Secretary, Ministry of Finance, New Delhi; Joint Commissioner of Customs, (Imports), Hyderabad; Deputy Commissioner of Customs, ICD Thimmapur, Telangana & Superintendent of Customs, (ICD-Thimmapur), Hyderabad</h3> HC granted interim protection and provisional release of the goods subject to specified conditions, including payment or deposit of the enhanced duty ... Provisional release of the goods - requirement to pay/deposit the enhanced duty amount - HELD THAT:- This Court while granting protection to the petitioners in the writ petitions has imposed certain conditions to be fulfilled by the petitioners. Thus, subject to fulfilling the conditions mentioned, the interim protection as prayed for is granted. On interim relief, the Court noted similar writ petitions had been entertained and protection granted, and imposed conditions in paragraph Nos. 26 and 27 of the common order. Paragraph 26 directs: 'let the respondent authorities pass an order on the application filed by the petitioners for provisional release of the goods subject to the conditions that:' and prescribes (a) payment/deposit of the enhanced duty amount, after which 'the goods in question shall be released within a period of four (04) weeks'; (b) customs to quantify the duty 'forthwith within one (01) week' and immediate payment thereafter; (c) the order does not impede further proceedings including adjudication; and (d) any application for waiver of demurrage charges 'shall be considered and decided by the respondents objectively.' Paragraph 27 requires provision of 'a bank guarantee worth 10 percent of the total price of the goods' and mandates maintenance and production of sales/customer details if goods are provisionally released and sold. Interim protection was granted subject to compliance with these conditions.
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