2023 (11) TMI 921

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....023, 8511619 dt.28.10.2023, 86713278 dt.06.11.2023 and 7825331 dt.14.09.2023 pertaining to import of apples of various grades and counts from Turkey vide the above referred 4 Bills of Entry covered under 4 Commercial invoices, pending clearance, which were detained contrary to the citizen's charter adopted by the office of the respondents and contrary to the law laid down by this Court and modified by the Division Bench of this Court and also direct the office of the 1st respondent to issue a "detention certificate" for waiver of demurrage and container detention charges in terms of Regulation 6 (1) of Handling of Cargo in Customs Areas Regulations, 2009. 2. The case of the petitioner is that they have imported apples from Turkey and....

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.... Guarantee for the differential rate of duty, i.e. the price determined by virtue of notification i.e. Rs. 50 per kg. minus the price shown in the Bills of Entry (Rs.50 - Rs. 32 to Rs. 35). The relevant portion of the judgment of the Division Bench of this Court is extracted hereunder - 13. At this juncture, the learned standing counsel appearing for the appellant submitted a memo of calculation with respect to differential duty payable by the respondent, which reads as follows: (A) Bill of Entry No.6592170 dated 26.06.2023 Duty on fresh apples is 50% of the tariff value (i) 4917.5 kg x Rs. 47.99 = Rs. 2,35,990.8 (ii)962.5 kg x Rs. 43.17 = Rs. 4,155.1 (iii)980 kg x Rs. 57.59 = Rs. 56,438.2 (iv)21367....