2017 (2) TMI 932

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....opriate bank guarantee. 2. The case of the petitioner in short as follows:- It is a partnership Firm engaged in the business of importing and trading fabric items. The petitioner filed bill of entry No.6739061 dated 16.09.2016 for clearance of Flock Fabrics. On self assessment scheme as provided under Section 17 of the Customs Act, the goods were allowed to be cleared on payment of admitted customs duty of Rs. 5,63,046/-. Accordingly, the customs duty of Rs. 5,63,046/- had been paid by the petitioner on 16.09.2016. While removing the goods from the customs area, the same were seized under Section 110 of the Customs Act by the Officers of the Directorate of Revenue Intelligence on the ground that the goods in the said bill of entry were m....

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....venue Intelligence, Tuticorin has informed the customs authority to consider such request provisionally under Section 110A of the Customs Act. Consequently, the adjudicating authority passed the impugned order imposing the conditions as stated supra for such release. 4. The learned counsel appearing for the petitioner submitted that when the petitioner has paid the entire differential duty amount of Rs. 23,09,358/- apart from paying the admitted customs duty of Rs. 5,63,046/-, the respondents are not justified in imposing further condition for the release of the goods provisionally, which, according to the petitioner, is onerous one. The learned counsel in support of his submission that the goods can be released provisionally, if the inte....

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....n self assessment scheme. As the goods are seized on the allegation of mis- declaration, in order to facilitate the release of the goods provisionally as contemplated under Section 110A of the Customs Act, the petitioner, apart from paying the admitted customs duty, has also come forward to pay the differential duty of Rs. 23,09,358/- and accordingly, paid the same to the department. Therefore, the only question that has to be considered and decided by the adjudicating authority is as to whether there was any mis- declaration and if it is so, what is the penalty and fine amount liable to be paid by the petitioner apart from the differential duty payable. In this case, admittedly, the petitioner has paid the differential duty. Therefore, whe....