2025 (10) TMI 72

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....ed 11th July, 2024, bill of entry being no.8891255 dated 14th March, 2025 and bill of entry being no.8881313 dated 13th March, 2025 as also for a direction upon the respondents to forthwith issue demurrage waiver certificate under 6(1)(l) of Handling of Cargo in Customs Area Regulation, 2009 (hereinafter referred to as 'the said Regulation'). 2. It is the petitioner's case that the petitioner is engaged in the business of import of tyres for the vehicles used in the mining and excavation area. According to the petitioner, the import of tyres is regulated by Pneumatic Tyre and Tubes for Automatic Vehicle (Quality Control Order), 2009 (hereinafter referred to as 'the Control Order') notified in exercise of powers conferred under The Bureau....

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....is the petitioner's case that notwithstanding the aforesaid goods were freely importable and the above markings made on the tyres were as per international norms, the above goods were seized on the ground of misdeclaration on 10th September, 2024, on the suspicion of being misused if permitted to run on road. 4. According to the petitioner, the bills of entry being nos.8268630 and 8268218 both dated 12th October, 2023 are also mining tyres for which the petitioner had filed self-assessed bills of entry. The same were, however, allowed to be cleared by the Directorate of Revenue Intelligence, Kolkata by a letter dated 6th November, 2023. In the light of the above, there is no reason for the respondents to withhold the release of the tyres....

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....ies and considered the materials on record. From the case made out by the petitioner as noted hereinabove, it transpires that the petitioner seeks to claim the benefit of the instruction being F. No.528/109/2011-STO(TU) dated 30th January, 2012. Such instruction appears to have been issued by the Ministry of Finance (Department of Revenue), Central Board of Excise and Customs, New Delhi. Although, such instruction may not be binding on the Court, however, the Department cannot ignore such instruction. As such without going into the issue as to whether the petitioner is entitled to the benefit of the instruction for release of the goods, having regard to the petitioner's application filed on 3rd August, 2025, the same can be considered by th....