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2018 (4) TMI 858

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.... Radhakrishnan For the Respondents : Mr.Venkadeshwaran, Senior Panel Counsel ORDER Heard Mr.Hari Radhakrishnan, learned counsel appearing for the petitioner and Mr.Venkadeshwaran, learned Senior Panel Counsel appearing for the respondents. In the light of the querying error, which is apparent on the face of the impugned proceedings, this writ petition is taken up for disposal. 2. Pursu....

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....r. 2.The petitioner is directed to pay the differential duty of Rs. 31,70,083/- in respect of the Bill of Entry No.2311679 dated 04.07.2017 as well as the duty quantified on the live consignment covered in Bill of Entry No.3450978 dated 03.10.2017 by calculating the IGST @ 5%. On remittance of the differential duties, the respondent shall provisionally release the cargo within a period of....

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.... application for waiver." 3. The respondent has rightly understood the directions issued and by proceedings dated 22.12.2017 has issued a certificate for waiver of detention and demurrage charges in respect of Bill of Entry No.3450978, dated 03.10.2017. However, the petitioner is aggrieved because the certificate is valid till the issuance of Section 49 order i.e., on 16.11.2017. 4. In my co....