AI Drafter 
TaxTMI 
TaxTMI 
2025 (8) TMI 734
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..... By this petition under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs: "(a) Issue a Writ of Mandamus or any other appropriate Writ, direction or order directing Respondents to release the consignment imported by the Petitioner under B/E No. 1022255 dated 21.10.2023; and "Annexure-A colly"; (b) Direct the Respondents to refund excess amount already paid by the Petitioner against the differential anti-dumping duty which amounts to Rs. 72,51,005/- (Rupees Seventy Two Lakhs Fifty One Thousand and Five only); and (c) Issue Rule Nisi in terms of prayers at (a) and (b) above and confirm the same after hearing the parties;" 3. Brief facts of the case are as under: 3.1....
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....dents, summon bearing CBIC-DIN-202401DDZ1000012121D dated 02.01.2024 was issued to Shri Paramvir Singh, proprietor of Alpha Impex and his statement was recorded under Section 108 of the Customs Act,1962 ['the Act' for short] on 02.01.2024. Thereafter, another summons bearing DIN 202409DDZ100001111B35 dated 11.09.2024 was issued to Alpha Impex and in continuation of his earlier statement dated 02.01.2024, statement of Shri Paramvir Singh, proprietor of Alpha Impex was again recorded under Section 108 of the Act on 19.09.2024. 3.5 It is the case of the Respondent that the Petitioner imported "Digital Offset Printing Plates" from a manufacturer based in China by mis-declaring the imported goods as "Iron Door Plate" and the alleged fraudulen....
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.... goods conducted on 30.10.2023, at APSEZ, Mundra and extension for the investigation in respect of the seized goods was sought from the Competent Authority for the issuance of show-cause notice in terms of proviso to Section 110 (2) of the Act. The Competent Authority vide letter dated 24.04.204 has granted the extension for a further period of six months for completion of investigation and issuance of Show-Cause Notice till 29.10.2024 in respect of seized goods of the petitioner in terms of the first proviso of Section 110 (2) of the Act as amended by the Finance Act, 2018. 3.10 Thereafter, the request for the provisional release was accepted and the same was informed to the petitioner vide letter bearing DIN-20240571M00000666F61 dated ....
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..../-. 3.14 That it is the case of the Petitioner that it is only after the respondents had examined the goods at Mundra port, the Petitioner had learnt that the said live consignment imported by the Petitioner contained Digital Printing Plates and that the same had been misdeclared on their documents. It is humbly submitted that there was absolutely no intention on part of the petitioner to mis-declare the consignment to evade Customs Anti-Dumping Duty imposed vide Notification No. 21/2020-Customs (ADD) dated 29.07.2020. 3.15 It is the case of the petitioner that the live consignment of the petitioner had been held by the respondents for almost 2 years in a bonded warehouse and was kept open in a very vulnerable condition and the qualit....
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.... a letter to the counsel of the Petitioner in response to the letter dated 19.02.2025 regarding provisional release of goods imported vide BE No. 1022555 dated 21.10.2023, seized vide seizure memo dated 06.01.2024 and release of excess duty paid wherein it was stated by Respondent No. 1 that after consideration of the request of the Petitioner and deliberations with Respondent No. 2, the conditions for the provisional release are redetermined as "bond for the full value of goods and bank guarantee amounting to Rs. 12,51,005/- with auto-renewal clause to cover expected liability". Aggrieved by the same, the petitioner approached this Court by filing present petition with the aforesaid prayers. 4. Learned advocate Mr. Nachiket Dave for ....
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....pondent-authority shall re-consider the communication dated 21.04.2025 in view of the submissions made by learned advocate for the petitioner. 6. Having heard learned advocates for the parties it appears that the respondent-authority, after reconsidering the conditions imposed earlier on 20.05.2024, has taken into consideration the total liability which may arise in the case of the petitioner without considering the fact that the liability arising on account of Anti Dumping Duty for the goods under seizure is only Rs. 27,48,995/- as against that, the petitioner has already deposited Rs. 1 Crore subject to further adjudication order which may be passed by the respondent-authority. 7. We are therefore, of the opinion that the condition ....