2015 (7) TMI 851

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...., for the Respondent. ORDER The Court : Tata Chemicals Limited, the writ petitioner is proposing to import muriate of potash, due to arrive shortly in the Port of Kolkata by the vessel MV Ultra Wollongong. 2. There is no dispute that in respect of this importation 5% basic duty is payable. But the question is whether 1% countervailing duty claimed by the Customs is payable. 3....

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....nd Customs, Vishakhapatnam Zone stipulating that manual bills of entry may continue to be accepted. 6. Mr. Bharadwaj for the Customs submits that the issue whether the petitioner is utilising the imported materials for the manufacture of fertilizers is before the Commissioner of Customs (Appeals). This is in respect of an earlier importation. Furthermore, the petitioner should be directed ....

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....s cannot be held up. 11. I also direct the respondent-authorities to provisionally release the above goods after filing of the manual bill or bills of entry by the petitioner, within five working days of arrival of the goods, upon the petitioner furnishing a bank guarantee to secure the 1% countervailing duty and upon payment of the basic duty. 12. Final of assessment may be carrie....