2025 (6) TMI 279

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....ndamus or a Writ in the nature of Mandamus directing the Respondent No. 2, the Specified Officer of Arshiya FTWZ, to allow an amendment of the In-bond Bills of Entry bearing Nos. 1014255, 1014266 and 1012470 dated 9th August 2022, copies whereof are at Exhibits "A1 to A3" to the Petition, and for certain further reliefs to allow the filing of the Shipping Bills for re-export of the said goods and for issuance of a waiver certificate. Further, directions are also sought against Respondent No. 5 who is the Unit Holder in respect of the Unit where the subject goods are presently stored in a Free Trade Warehouse Zone of Respondent No. 6. 3. The brief factual matrix so far as it is relevant for the purpose of the present order is as under: i.....

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....ue of the of the impugned goods covered under in-bond Bills of Entry No. 1014266, 1014255 and 1014270 all dated 09.08.2022 for which the said three Request IDs bearing Sr. No. 262202814856, 262202815081 and 262202815276 were filed for Domestic Tariff Area (DTA) clearance, under Rule 12 of CVR, 2007 for the reasons as stated above and re-determine the same at Rs. 6,15,89,600/- (Rs. Six Crore Fifteen Lakh Eighty-nine Thousand Six Hundred only) under Rule 9 of the CVR, 2007. 68.2 I order for confiscation of the above said impugned goods having re-determined value of Rs. 6,15,89,600/- under section 111(d), 111 (l) and 111 (m) of the Customs Act, 1962 and confiscate them accordingly. However, I give an opportunity to M/s. Direct Logistics and....

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....Five lakhs only) on Mr. Shannu Ponnappa, Customs Broker under section 114AA of the Customs Act, 1962." v. Pertinently, while the Petitioner preferred an Appeal to the Commissioner of Customs (Appeals), no Appeal was filed by the Customs authorities. Thus, the Order for re-export so far as it applied qua the Customs authorities attained finality, and the only issue in Appeal was the challenge raised to the imposition of the redemption fine and other penalties. This Appeal was partly allowed namely, the quantum of the redemption fine was reduced from Rs. 1,25,00,000/- to Rs. 1,10,00,000/-. vi. Being aggrieved by this order, the Petitioner preferred a further Appeal to the Customs, Excise & Service Tax Appellate Tribunal Mumbai (CESTAT),....

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....n the merits or the maintainability of the Appeal that is filed by the Customs Authority against the Order of CESTAT in the present matter. The said Appeal will be considered on its own merits. That said, there is no basis for withholding permission for re-export and accordingly, the following order is passed: i. Without prejudice to the rights and contentions of the Petitioner and Respondent No.5 in the arbitration proceedings pending before the Learned Sole Arbitrator including the relief claimed for security, if any, Respondent No. 5 shall within a period of one week from today submit to the Specified Officer i.e. Respondent No. 2, amended In - Bond bills of entry in respect of the In-Bond bills of entry at Exhibits "A1 to A3" to the P....