2006 (4) TMI 65

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sent of the parties in the following terms: "without going into the controversy involved, our attention was drawn to para 13 of the reply of the respondents wherein it has been stated that after paying differential duty of the consignment which comes to Rs. 8,79,014/- the petitioner may take release of the goods. Counsel for the petitioner states that the petition may be disposed of in the l....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ter the writ petitioner, M/s. Nakoda International, filed application for initiating contempt proceedings when the Custom Department through the Assistant Commissioner, Customs, Jodhpur vide order dated 13-2- 2006 asked the writ petitioner to furnish bond for the sum of Rs. 59,11,904/- and guarantee for a sum of Rs. 23,56,692/- for taking clearance of the goods. Case of the writ petitioner is that....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 3.   At this stage, it may be mentioned that the controversy in the writ petition related to seizure of Titanium Dioxide which was imported by the writ petitioner as Sodium Sulphate, it is not in dispute that Titanium Dioxide attracts a higher rate of duty than Sodium Sulphate. According to the Department, the mis-description of the goods was with a view to evade duty and the importer i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....besides duty payable on the goods as Titanium Dioxide. The order of this Court made it clear that the release was subject to final determination of liability. 5.   The submission of the writ petitioner is that the liability having been provisionally assessed, unless final assessment is made, there is no occasion to demand bond or bank guarantee to cover the amount of penalty or fine. ....