TaxTMI 
TaxTMI 
2022 (5) TMI 150
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....demurrage/shipping charges payable by the Petitioner No. 1. (B) During the pendency and final disposal of this petition, (1) stay the implementation, operation and execution of the impugned communication dated 25.10.2021 at Annexure-A hereto issued by Respondent No. 2in so far as the same pertains to the Petitioner No.1 and unconditionally release the consignment imported under Bill of Exchange No. 4964569 by the Petitioner; In the alternative (ii) stay the implementation, operation and execution of the impugned communication dated 25.10.2021 at Annexure-A hereto issued by Respondent No.2,in so far as the same pertains to the Petitioner No.1 and provisionally release the consignment imported under Bill of Exchange No. 4964569 by the Petitioner. (C) Grant ex-parte ad-interim relief in terms of para (B) above be granted; (D) Award cost of this petition. (E) Pass such other and further orders as may be deemed just and expedient, in facts of the present case, in favour of the Petitioners." 2. We need not delve much into the facts of this case as we intend to dispose of this writ application with appropriate directions and observations and further, the orders passed by th....
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....ms Department has not permitted the writ applicant to clear the goods said to have been imported from Abu Dhabi (Saudi Arabia) from the bonded warehouse. The goods are in the form of Manganese Ore. The case of the Department is that there are reasons to believe that the goods have not been imported from Saudi Arabia but those have been imported from Pakistan. In accordance with the policy, if the goods are imported from Pakistan, the duty leviable is @ 200%. The case of the writ applicant is that the goods have been imported from a Company based at Abu Dhabi (Saudi Arabia). 2. Mr. Dhaval Vyas, the learned senior standing counsel appearing for the Department submitted that the DRI at the instance of the Customs Authority has undertaken necessary inquiry as to whether the goods have in fact been imported from Abu Dhabi or the same have been imported from Pakistan. According to Mr. Vyas, the inquiry may take some time before the Department is able to reach to any proper conclusion. 3. Mr. Tirth Nayak, the learned counsel appearing for the writ applicant would submit that in the past, on five occasions, his client imported such goods from Abu Dhabi. He pointed out that the goods we....
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....the importer or exporter is unable to make self-assessment under sub-section (1) of section 17 and makes a request in writing to the proper officer for assessment; or (b) where the proper officer deems it necessary to subject any imported goods or export goods to any chemical or other test; or (c) where the importer or exporter has produced all the necessary documents and furnished full information but the proper officer deems it necessary to make further enquiry; or (d) where necessary documents have not been produced or information has not been furnished and the proper officer deems it necessary to make further enquiry, the proper officer may direct that the duty leviable on such goods be assessed provisionally if the importer or the exporter, as the case may be, furnished such security as the proper officer deems fit for the payment of the deficiency, if any, between the duty as may be finally assessed or re-assessed, as the case may be, and the duty provisionally assessed]" 17. There are many judgments of different High Courts which have been placed by Mr. Nayak for our consideration. One of the judgment of Delhi High Court in the case of Spirotech Heat Exchangers Pvt. ....
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....sition to furnish any tangible security. All that has been offered is a bond. 4 We once again impress the Revenue to conclude this inquiry within a period of fifteen days from today and place an appropriate report on record. We do not want to come in the way of the Revenue so far as this inquiry is concerned. However, inquiry should not continue for an indefinite period of time. By the next date of hearing, if the inquiry is not concluded, then this Court may consider releasing the goods subject to certain terms and conditions. 5 Post both the matters on 21st April 2022 on top of the Board. 6 One copy of this order shall be furnished at the earliest to Mr. Dhaval Vyas, the learned Senior Standing Counsel appearing for the Revenue for its onward communication." 5. Today, when the matter was taken up for further hearing, Mr. Dhaval Vyas, the learned Senior Standing Counsel appearing for the respondents submitted that the inquiry is still in progress and may take some further time before it is concluded. 6. In such circumstances referred to above, we are of the view that we should order provisional release of the goods (Magnesium lump) upon furnishing of the bank guarantee, bo....