2001 (6) TMI 72

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....orarified Mandamus calling for the records relating to the order passed by the second respondent in C. No. VIII/46/23/2000-Cus., dated 6-6-2001 and to quash the same as illegal arbitrary and without authority of law and further direct the respondents to permit clearance of the imported materials covered under Bill of Entry No. 05716, dated 1-6-2001 (Advance Noting Register Serial No. 155, dated 30....

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....g 25th May, 2001 to 31st May, 2001 and the price fixed at U.S. $ 230 C & F Tuticorin per metric tonne and the quantity to be supplied is 3000 MT. It is the further case of the petitioner that the foreign suppliers intimated that the cargo was loaded on 28-5-2000. On their request, the petitioner opened a Letter of Credit on 29-5-2001 for the value fixed. The petitioner filed bill of entry for Ware....

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....at the issue involved is squarely come under Section 18 of the Customs Act. As averred in the affidavit the petitioner has furnished a bond for Rs. 3 crores, and the difference of duty between the assessment already made and now demanded of Rs. 29 lakhs. Section 18 of the Customs Act provides for provisional clearance of the goods on properly safeguarding the interest of revenue by securing the re....

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....f the Department. As per Section 18 of the Customs Act, which provides for pending the production of such documents or furnishing of such information or completion of such test or enquiry, the goods be assessed provisionally if the importer or the exporter, as the case may be, furnishes such security as the proper officer deems fit for the payment of the deficiency, if any. 9.As far as the pres....