TaxTMI 
TaxTMI 
2025 (2) TMI 886
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..... The above Writ Petition is filed seeking a direction to Respondent No. 3 by themselves and/or their subordinates, servants and agents, (i) to withdraw the impugned Seizure Memo bearing F. No. GEN/INT/Misc/4/2025-R & I dated 24th January 2025 issued by Respondent No. 2; (ii) to unconditionally release the "Wheat Flour Sheet Dough" (the "said goods") imported by the Petitioner under:- (a) Bill of Entry No.7443956 dated 25th December 2024, (b) "Bill of Entry No. 7503023" dated 28th December 2024, (c) Bill of Entry No.7792802 dated 15th January 2025, (d) Bill of Entry No.7793939 dated 15th January 2025, (e) Bill of Entry No.8075157 dated 29th January 2025, and (f) Bi....
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....ner's import consignments of the said goods under Bills of Entry Nos. 7443956 dated 25th December 2024 and "7503023" dated 28th December 2024 [the first two Bills of Entry listed at items (a) and (b) of paragraph 2 of this order] were put on hold vide letters dated 1st January 2025 and 7th January 2025 issued by Respondent No. 2. 5. It appears that after the filing of this Petition, as far as the first two Bills of Entry are concerned [listed at items (a) and (b) of paragraph 2 of this order], Respondent No. 3 has passed an order of provisional release on 16th February 2025 under which the release of the said goods is granted subject to the Petitioner executing a Provisional Duty Bond for Rs. 1,15,85,594/- and a Bank Guarantee equiv....
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....nalties. This is more so when no Show Cause Notice has yet been issued to the Petitioner, was the submission. According to the Petitioner, therefore, what should be secured by a Bank Guarantee, if at all, should only be the differential duty or any part thereof. 8. After we heard the learned counsel appearing for the Petitioner, as well as the learned counsel appearing on behalf of Respondent Nos. 2 and 3, we are of the view that the said goods covered under all six Bills of Entry listed at items (a) to (f) of paragraph 2 of this order ought to be provisionally released. We say this because considering the overall facts and circumstances of the case, we are of the view that there is some merit in the argument canvassed by the Petitioner.....
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....ed as expeditiously as possible and in any event within a period of 12 weeks from the date of the reply being filed by the Petitioner. 11. All contentions of the parties with regard to classification are kept open to be considered at the time of the adjudication of the Show Cause Notice/s. 12. So that future imports of the Petitioner of the very same goods is not thwarted, if any future imports are made by the Petitioner (i) of the very same goods; and (ii) from the same manufacturer; the Customs Department shall provisionally release the goods on the Petitioner furnishing a Provisional Duty Bond of the assessable value of the concerned Bill/s of Entry, as well as furnishing a Bank Guarantee for 50% of the differential duty. It is cla....