2025 (1) TMI 609

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....the nature of mandamus for staying the encashment of the subject bank guarantee in terms of the Order-in-Original dated 6th December, 2024, passed by the Principal Commissioner of Customs (Import), Inland Container Depot, Tughlakabad, New Delhi. 3. The matter arises out of three "Advance Authorisation Licenses" bearing Nos. 1810004340, 1810004342 and 1810004343 dated 14th August, 2019 and 22nd January, 2020, respectively. In terms of the said licenses the Petitioner was permitted to import "Walnut Inshell of Chandler Variety" at nil rate of duty with the condition that the Petitioner would fulfil the export obligations under the said advance authorisation by exporting walnut kernels. 4. According to the Petitioner it had fulfilled the....

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....y M/s ASTN, Jammu as discussed in para 8 supra towards the Customs duty payment of Rs. 18,48,23,601/- above and balance amount of Customs duty amounting to Rs. 14,94,62,164/- along with applicable interest will be recoverable from M/s ASTN, Jammu. 10.3 I order for confiscation of 563.89 MTs of the impugned goods 'Walnut Inshells (Chandler Variety), having total assessable value of Rs. 13,54,72,319/- imported by M/s ASTN, Jammu duty-free under Notification No. 18/2015-Cus 01.04.2015, under Section 111 (o) of the Customs Act, 1962 as discussed at para 7 supra. I also impose redemption fine of Rs. 1,00,00,000/- (Rs One Crore) only under section 125 (1) of the Act on M/s ASTN, Jammu as discussed at para 7 supra. 10.4 I imp....

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....under: "4. Recovery of the Amounts during the Pendency of Appeal: 4.1 Vide Circular No.967/1/2013 dated 1st January, 2013, Board has issued detailed instructions with regard to recovery of the amounts due to the Government during the pendency of stay applications or appeals with the appellate authority. This Circular would not apply to cases where appeal is filed after the enactment of the amended Section 35F of the Central Excise Act, 1944 or Section 129E of the Customs Act, 1962. 4.2 No coercive measures for the recovery of balance amount i.e., the amount in excess of 7.5% or 10% deposited in terms of Section 35F of Central Excise Act, 1944 or Section 129E of Customs Act, 1962, shall be taken during the pendency....

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.... has already attached a sum of Rs. 3,53,61,437/- as is evident from paragraph 10.2 of the Order-in-Original. 10. Heard ld. Counsels for the parties. A perusal of the Circular and the clauses extracted above would show that no coercive measures can be taken against the Appellant during the period when the limitation for filing of the appeal has not expired. In addition, if the pre-deposit has already been made the remaining amount cannot be recovered by encashment of the bank guarantee. Either way, the impugned Order-in-Original is of 6th December, 2024 and the period for filing the appeal is three months in terms of Section 129A of the Customs Act, 1962. 11. Further, considering the fact that a substantial sum has already been appropr....