TaxTMI 
TaxTMI 
2024 (2) TMI 685
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....r 2023, which are assessable value of Rs. 12,36,082/-and Rs. 24,98,333/- respectively. 3. The case of the petitioner is that these goods are not released and in fact which are now incurring demurrage, and in so far as the second bill of entry is concerned it is stated that as on date the detention charges itself have gone up to Rs. 6,00,000/-. 4. Learned counsel for the petitioner has contended that the department's action to detain the goods is wholly arbitrary and illegal, inasmuch as, in the past i.e. between the period 26 August 2022 to 13 July 2023, about seven consignments of the same products were released on provisional assessment. The details of which reads thus: Consignment Released As per SCK International As per Customs Department Difference S.No. Bill of Entry Date Assessable Value IGST Assessable Value IGST Compensation Cess Total IGST Compensation Cess Total Bank Guarantee submitted for [Not. No. 01/2017-CT (Rate) 50 (II) [Not. No. 01/2017-CT (Rate) 12A (IV) [Not. No. 01/2017-CC (Rate) 56 ....
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....3.24 - 8 to 9 37,34,415.00 4,84,129.80 37,34,415.00 10,45,636.20 4,48,129. 80 14,93,766.00 5,97,506.40 4,48,129.80 10,45,636.20 3,49,000.00 5. It is contended that as set out in column 16 the bank guarantee in regard to each of these consignment was furnished by the petitioner, however, till date no action whatsoever has been taken and the bank guarantee is also retained by the respondents. The contention is also that any further action on such consignment as released itself is by now time barred. Hence a prayer is made in the petition that the said bank guarantee be released to the petitioner. 6. The grievance of the petitioner is in regard to the two bills of entry dated 19 October 2023 and 18 October 2023 as noted by us above, that the said consignments subject matter of these bills of entries being detained, needs to be provisionally released. 7. We had heard the present proceedings initially on 9 January 2024 when the following orders came to be passed: "We have heard learned counsel for the petitioner for some time on the issue of provisional release of goods and the petitioner's grievance in regard....
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....ot present. 3. We accordingly, as a matter of last chance, would hear the proceedings tomorrow and consider the interim prayers made in the Petition. 4. Stand over to 6th February 2024 on the Supplementary Board." 10. It is on the above backdrop, we have heard learned counsel for the parties. Learned counsel for the petitioner would submit that the petitioner is a bona fide importer, there have been imports in the past which were subject matter of provisional release and /or bank guarantor at 16% and / or 28% which were required to be furnished by the petitioner at the insistence of the department. He submits that on furnishing of the bank guarantee the goods were provisionally released, the details of which are already noted by us in the chart as extracted hereinabove. It is his submission that there is no reason whatsoever that the same product is required to be differently treated in so far as the two bills of entries in questions are concerned. 11. Our attention has also been drawn to an order dated 15 November 2023 passed by Mr. Shweta Suman, Assistant Commissioner of Customs, whereby provisional release of the goods under the said two bills of entries ....
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....which was also the course of action which was undertaken in respect of the prior seven bills of entry. 14. We have heard learned counsel for the parties and with their assistance we have perused the record. 15. Considering the facts and circumstances of the case as noted by us above, in our opinion, it would be in the interest of justice that the petitioner is permitted to have the provisional release of goods on the department being directed to accept bank guarantee of Rs. 3,49,000/-, insofar as bills of entry No. 8219403 is concerned and a bank guarantee of Rs. 2,00,000/- in respect of the second bill of entry. In passing such order what would weigh with us is the consistent position taken by the department in respect of the earlier release of the goods, subject matter of seven bills of entry during the period 26 August 2022 to 13 July 2023, which we have noted above, and in respect of such similar consignments the department had admittedly granted provisional release by accepting from the petitioners the bank guarantee at 16% to 28% which itself was variable. We are not pointed out anything on affidavit although substantial time has lapsed considering the adjournments of t....