2025 (10) TMI 337

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....ed goods which are 'knitted fabrics' vide seven bills of entries and the goods were moved to the Special Economic Zone situated at Nandiyambakkam, Chennai. The petitioner had approached the second respondent for clearance of the shipments from the Special Economic Zone unit. The petitioner was informed that the DRI officials have initiated investigation into all the imports of various kinds of fabrics and further informed that unless and until the test reports of all the consignments are obtained, no goods lying in the Free Trade Warehousing Zone would be released or permitted to be cleared. The DRI seized the goods covered by the subject bills of entry through a seizure memo dated 13.02.2025. The DRI also issued NOC with regard to ....

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....r furnish a bank guarantee as has been directed by the first respondent to the tune of Rs. 2,80,00,000/-. The learned counsel submitted that the intimation letter that has been put to challenge in the present writ petition does not warrant the interference of this Court. 6. This Court has carefully considered the submissions made by the learned counsel on either side and the materials available on record. 7. The first respondent has exercised jurisdiction under Section 110A of the Customs Act, 1962. The first respondent has taken into consideration the re-determined value of the goods under the five bills of entries to the total tune of Rs. 3,15,01,438/- and the petitioner is supposed to pay the re-determined duty, which comes to Rs. ....

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.... amount to the satisfaction of the respondents. (iv) The petitioner shall execute an indemnity bond stating that in the event of Shri.S.Ariya raising any claim over the goods or concerning the use of IEC code issued in favour of M/s. Green Line, the petitioner Mr.Mohamed Kalith alone would be fully responsible for the same and no liability can be fastened on the respondent Department and the indemnity bond should be furnished in the form approved by the respondents.". 13. This order of the learned Single Judge was subsequently confirmed by the Hon'ble Division Bench of this Court in W.A.No.1243 of 2016 dated 25.10.2016. It is also relevant to take note of a Division Bench order of this Court in the case of Commissioner....

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....Department is proceeding further with the adjudication proceedings. Pending the same, the impugned provisional release order has been passed. 15. The conditions that have been imposed in the provisional release order are as follows: Specific Conditions: 1. The importer shall file the DTA Bill of Entry for provisional release for the re-determined value and shall pay re-determined duty as mentioned in seizure memo and / or NOC issued by the DRI, HQ, New Delhi. The Bill of Entry shall be assessed in view of pending investigation. 2. The importer shall execute a Bond for Rs. 91,00,000/- (Rupees Ninety One Lakhs only) 3. The importer shall furnish a Bank Guarantee(BG) for Rs. 22,00,000/- (Rupees Twen....