2024 (2) TMI 34

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....ased to issue a Writ of Mandamus or a writ in the nature of Mandamus or any other writ, order or direction under Article 226 of the Constitution of India ordering and directing the Respondents, their officers and subordinates to forthwith permit clearance of Ethanol Absolute covered under two Bills of Entry for Ex-Bond bearing Nos. 9165548 and 9165550 both dated 11.12.2023 filed by Petitioner for home consumption; (b) pending the hearing and final disposal of the above Petition, the Respondents be directed by an interim order and injunction of this Hon'ble Court to forthwith direct the Respondents to release Ethanol Absolute covered under two Bills of Entry for Ex-Bond bearing Nos. 9165548 and 9165550 both dated 11.12.2023, provisi....

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.....02 and customs duty @ 10% was paid by the Petitioner. This Court in terms of the following observations had allowed the said Writ Petition by provisionally releasing goods under bill of entry in question on execution of the bond. The relevant paragraphs are required to be noted, which reads thus :- "9. On hearing the parties, we are of the view of the Petitioner would be justified in seeking provisional release of the goods. Admittedly, there is no dispute that the Petitioner has been importing these goods for last many decades and the classification under 98.02 has been accepted by the Respondents. Except the bill of entries which are the subject matter of show cause notice dated 28th July 2022 all the imports are cleared under C....

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.... was received only after the first date of hearing of the present petition. 11. We therefore, pass following order: ORDER (i) The Petitioner is entitled for provisional release goods under bill of entry no. 7594166 dated 30th August 2023 on execution of the bond. (ii) The Respondents are directed to release the goods within a period of 2 weeks from the execution of the bond by the Petitioner to secure the differential duty and consequential amount, if any. (iii) All contentions of the parties with regard to the classification are kept open to be considered in appropriate proceedings. (iv) Writ Petition is disposed of in above terms. No order as to costs." 5. The aforesaid orders passe....

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....by this Court in the adjudication of the earlier Petition while granting provisional release of the goods in question. In fact we are surprised, when a stand is now being taken on behalf of the department, that all circumstances which were relevant in respect of the earlier adjudication although are present in regard to the import in question, however, the department is now taking a different approach by putting the Petitioner to different terms, namely that such provisional release would be permitted on the Petitioner's furnishing a bank guarantee. 8. In such context, we may observe that our orders passed on Writ Petition No. 12757 of 2023 being the Petitioner's own case are binding on the Respondents. Such orders are subsisting, and bi....