2016 (3) TMI 430

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....ubhankar Jha, Advs For the Respondent : Mr. Kamal Nijhawan, Senior Standing Counsel ORDER CM No. 6783/2016 (for exemption) 1. Exemption allowed subject to all just exceptions. 2. The application is disposed of. W.P.(C) 1567/2016 & CM No. 6782/2016 (for interim relief) 3. Notice. Mr. Kamal Nijhawan, learned counsel for the Respondents accepts notice. 4. The Petitioner has im....

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.... that "where evidence comes forth to show that the imports are from third country action may be taken as per law. In other cases, the imports may be provisionally assessed and a bank guarantee equivalent to the differential duty obtained for securing revenue". 6. It is the above portion of the Circular that the Petitioner is aggrieved by. The Petitioner's request for release of the goods on....

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.... differential duty. The Court referred to the decision in Navshakti Industries Pvt. Ltd. v. Commissioner of Customs, ICD, TKD, New Delhi (2011) 267 ELT 483 (Del) modified by the Supreme Court in Commissioner v. Navshakti Industries Pvt. Ltd. 2011 (269) ELT A146 (SC) and directed that the goods should be provisionally released subject to the Petitioner executing a bond in a sum equal to 100% of the....

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....t the alert Circular dated 29/30th December 2015 is directed not to be given effect to. 9. As far as the present case is concerned, following the aforementioned order of the Court, it is directed that the provisional release of the goods will be allowed in favour of the Petitioner subject to the Petitioner executing a bond for a sum equivalent to the 100% of the value of goods and furnishing a ....