2006 (11) TMI 220

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....trode quality copper coated to be sold in the open market and as such, they are importing continuously for the past several years. The goods have been classified under customs tariff item No. 7217.9092 and approved by the Customs Department and 5% duty was paid. In so far as the goods, which are the subject matter of these writ petitions, when the bills of entry were submitted, the officials of the respondent authorities assessed the goods under customs tariff item No. 7217.9092 after scientifically examining the electrodes as to the content of the silicon therein and cleared the same with 5% duty. 3. It is the case of the petitioner that the third respondent along with some other officers of the first respondent visited the petitioners ....

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....and as such, there is no misclassification and even otherwise, the misclassification cannot be attributed to the petitioner alone. Even after finding that the silicon content is over and above 0.6% in certain samples, the respondents cleared the goods. The petitioner further requested the respondents to clear the goods on the petitioner safeguarding the interests of the Department by furnishing whatever security the Department wants. However, the request of the petitioner has not yielded any result. As the goods have not been released, the petitioner filed these writ petitions with the above prayers. 5. When the matter is pending before this Court, the second respondent issued a show cause notice dated 25-10-2006 calling upon the petitio....

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.... the said show cause notice would not detain this Court to pass orders in these writ petitions. Even assuming for a moment ultimately if an order of confiscation is passed after adjudication, a redemption fine can be imposed in lieu of confiscation and hence, the goods can be released while safeguarding the interests of the Department as well as the petitioner. 8. Respondents 2 and 3 herein - the Assistant Director and the Senior Intelligence Officer of the Directorate General of Central Excise Intelligence are directed to release the goods on the petitioner paying differential duty as per the stand taken and also as per the show cause notice dated 25-10-2006 issued by second respondent. The petitioner is further directed to furnish a pe....