TaxTMI 
TaxTMI 
2020 (9) TMI 809
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....on and seizure dated 29.07.2020 (Annexure-H Colly), dated 03.08.2020 (Annexure-L & M) & 11.08.2020 (Annexure-W Colly); (B) In addition to and in alternate to relief (A) above, Your Lordships may be pleased to direct the Respondents their servants and agent to release the goods provisionally, on such terms and conditions that this Hon'ble Court deems proper; (C)) During the pendency and final disposal of the present petition, Your Lordships may be pleased to stay the implementation of the Detention/ Seizure dated 29.07.2020 (Annexure-H Colly), 03.08.2020 (Annexure-L & M) & 11.08.2020 (Annexure-W Colly); (D) This Hon'ble Court may be pleased to release the goods under detention and Seizure pending hearing and final disposal of this peti....
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....ropriate customs duty by wrongfully availing the benefit of the notification. 4. The principal allegation levelled by the Department against the writ applicants is that M/s. CMR Chiho Recycling Technologies Pvt. Ltd. filed the Bills of Entry at the Thar Dry Port, ICD Customs, Sanand falling under the jurisdiction of the Commissioner of Customs, Ahmedabad by declaring the description of their product as "discarded and non-serviceable semi-broken/broken motor" by mentioning CTH 7204 49 00 under the Other Ferrous Waste and scrap. 5. The raw-materials and finished goods lying in the factory were seized under four different Seizure Memos dated 29th July, 2020 and the seized goods were handed over to the Operation Manager under the Panchnama da....
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....s; "(1) Goods seized under Seizure Memo No.03.08.2020 of M/s. CMR Chiho Recycling Technologies Pvt. Ltd, for quantity: 78710.6 Kgs valued at 17225108/- provisionally release on filling of Bond of full value of the goods i.e., 17225108/- with Bank Guarantee/ Cash Security Deposit of Rs. 20,00,000/-. (2) Goods seized under Seizure Memo No.03.08.2020 of M/s. CMR Chiho Industries Pvt. Ltd, for quantity 6884651 Kgs valued at 38,02,85,614/- provisionally release on filling of Bond of full value of the goods i.e, 38,02,85,614/- with Bank Guarantee/Cash Security Deposit of Rs. 6,94,00,000/-. (3) Goods seized under Seizure Memo No.11.08.2020 of M/s. CMR Chiho Industries Pvt. Ltd, for Bill of Entry No.8262901 dated 24.07.2020 of quantity 26140 ....
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....as would submit that the order of seizure of goods as well as the order of provisional release of the goods is appealable under the provisions of the Customs Act, 1962. 12. According to Mr. Parikh, the order of seizure is not appealable and the only remedy for his clients is to come before this Court invoking its writ jurisdiction under Article 226 of the Constitution of India. 13. Mr. Parikh would submit that, as on date, the business of the Company has come to a standstill. The seizure of the goods by the Department has virtually brought the entire Industrial Unit to a grinding halt. Almost 250 workers are without wages as there is no work with the Company because of the seizure of the goods. He would submit that if the Company is asked....
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.... Duty calculation as per our calculation (Lacs) Duty calculation as per Custom dept. on single item(Lacs) Page No. of the petition 1 CCRT 03.08.20 Factory 1,72,25,108.0 0 - 4.08.20 27.08.20 20.00 11.61 172.25 5.58 _ 108- 111 2. CCIIPL 03.08.20 Factory 5,83,62,131.2 9 32,19,23,482 .80 4.08.20 01.09.20 694.00 18.25 3802.85 123.40 _ 112- 115 3. CCIIPL 11.08.20 ICD _ 23,59,891.44 13.08.20 31.08.20 4.31 18.27 23.59 0.765 _ 139- 141 4. CCIIPL 11.08.20 ICD _ 3,22,56,787. 02 13.08.20 05.09.20 128.00 39.68 322.56 78.99 _ 142- 145 5. CCRT 03.08.20 _ _ _ _ _ _ _ _ _ 9.72 106 6. CCIIPL 06.08.20 _ _ _ _ _ _ _ _ _ 200.61 100 Total &nbs....
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....value of seized goods. 3225679 Penalty @ 5% of the value of seized goods. 1612839 Total 12738205 i.e. 1.28 Crore Bond Value Value of Goods seized 17225108 Bank Guarantee amount Entire amount of duty leviable on seized goods (Duty @ 2.5% + 10% Surcharge) 473690 IGST @ 18% 85264- Total duty 558954 Redemption Fine @ 10% of value of seized goods. 861255 Penalty @ 5% of the value of seized goods. 861255 Total 2281465 17. Having heard the learned counsel appearing for the parties and having gone through the materials on record, we are of the view that the larger issues, more particularly the legality and validity of the seizure, shall be examined on the next date of the hearin....