2012 (9) TMI 115

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....bsp; Heard the learned counsel for the petitioner, as well as the learned counsels appearing on behalf of the respondents.   2. It has been stated that the petitioner had imported 1610 kilograms of Stone Cutting Tools (Unbranded), from China, at USD 4427.50. The said goods had been shipped from M/s.Guangzhou Sunshine Lighting Company Limited, China, vide invoice No.RCF-120223-14, dated ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... In such circumstances, the petitioner has preferred the present writ petition, before this Court, under Article 226 of the Constitution of India.   4. A counter affidavit had been filed on behalf of the respondents, denying the averments and the allegations made by the petitioner in the affidavit filed in support of the writ petition. It had been stated that, even though a notice had been....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....not be accepted. Hence, a show cause notice, dated 27.7.2012, had been issued, by the second respondent, for the proper assessment of the goods in question and for initiating further action in that regard.   6. The learned counsel appearing on behalf of the petitioner had submitted that this Court had considered such issues, earlier, in other similar cases, and had passed orders directing ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....g the deposit of 30% of the differential duty, before the first respondent, as per the show cause notice, dated 27.7.2012, issued by the second respondent. The petitioner shall execute a personal bond for the balance 70% of the differential duty. On the petitioner complying with the above mentioned conditions, the goods in question shall be released by the respondents, as expeditiously as possible....