2022 (3) TMI 371

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....ations, 2009. 2. The petitioner filed this writ petition along with two other writ petitions in W.P.(MD).Nos.12620 and 12621 of 2020, which have today dismissed as infructuous. 3. The petitioner had imported a consignment of Former Holder and had filed a bill of Entry No.796361, dated 19.06.2020. While filing the bill of entry, the petitioner appears to have claimed exemption under Notification No.20 of 2020-customs, dated 09.04.2020. The petitioner appears to have claimed the above exemption on the ground that the Former Holder was an input eligible for exemption. Since the RMS method of filing of bill entries was resorted, the goods would have got cleared without physical examination. However, on suspicion, the imported goods wer....

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....loaded in the container were kept at the CFSI godown purusant to the seizure effected on 26.06.2020, it submitted that there is no merits in the present writ petition. It is further submitted that the petitioner was issued with letter, dated 17.07.2020, to furnish bank guarantee and bond for provisional release. However, the petitioner did not come forward for immediate release of the goods and hence order, dated 17.07.2020 was issued. The learned counsel for the respondents has also placed reliance on the decision of the Delhi High Court in Trip Communication Private Limited Vs Union of India, 2014 (302) ELT 321. The specific reference was made in paragraph 50, which reads as under: To sum up: (1) In cases where on conclu....

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....he petitioner is devoid of merits and is liable to be dismissed. 7. By way of rejoinder, the learned counsel for the petitioner submits that after letter, dated 17.07.2022, was issued for provisional release of the goods subject to furnishing of bank guarantee and bond for the goods to secure the interest of the revenue, the petitioner had given a representation, dated 21.08.2020, which was later considered by the respondents. 8. I have considered the arguments advanced by the learned counsel for the petitioner and the learned counsel for the respondents and also perused the provisions of Handling of Cargo in Customs Areas Regulations, 2009. Regulation 6 (1) (l) which reads as under: 6. Responsibilities of Customs Cargo Servi....