TaxTMI 
TaxTMI 
2026 (5) TMI 529
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....these goods and claimed duty exemption under Serial No. 18 of Notification No. 024/2005-Cus. 1.1 The officers of Directorate of Revenue Intelligence (DRI), Zonal Unit, Indore on certain intelligence that the Appellant has indulged in import of various parts of LED/LCD TVs by mis-declaring the same as "Parts of Computer Monitors", put the consignment imported vide above Bill of Entry on hold. They examined the above said consignment on 23.05.2025 and detained the goods for further investigation vide Panchnama dated 23.05.2025.The goods were examined by a Customs empanelled Chartered Engineer who vide his Report dated 24.05.2025 opined that the goods are parts of LED TV and not for monitor and therefore, duty benefit under Sl. No. 18 of Notification No. 024/2005-Cus was not available. The statements of the concerned persons and the Proprietor of the Appellant firm Shri Mayank Jain were recorded on 03.06.2025. 1.2 The goods imported vide Bill of Entry 2140947 dated 19.05.2025 were put under seizure vide Seizure Memo issued under F No. DRI/IZU/34209S/CINT-25/189 dated 05.06.2025 as the goods appeared liable for confiscation under Section 111(m) of the Customs Act, 1962. The Propr....
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....sed on mere opinion of Chartered Engineer without any evidence to support the allegation. The onerous conditions imposed by the Respondent for provisional release of goods are not only arbitrary but also against the provisions of law and various judgments of the Hon'ble Court on the issue. The power to release the seized goods under Section 110A of the Customs Act, 1962 needs to be reasonable and not to be used in such a way that it makes the Applicant virtually impossible to avail. The exercise of the discretion has to be fair and reasonable and should not be exercised on irrelevant considerations and that discretion must be exercised in a manner known to law. 2.1 In the show cause notice, the alleged differential duty demanded is Rs. 68,98,872/- against which Bank guarantee for Rs. 2 Crores has been demanded. Hence, the amount of Bank Guarantee demanded is arbitrary and without any justification. The conditions imposed by the Respondent is in violation of the mandate of the judgments passed by Hon'ble High Court and CESTAT and therefore, illegal. The Appellant relies on the following judgments:- i. Daya Enterprises Vs. Commissioner of Customs reported in 2016 ....
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....port of old and used IT goods and their parts are restricted in terms of Para 2.31 of the Foreign Trade Policy, 2023 and required licence issued by DGFT for import. 3.1 The Appellant requested for permission to file shipping bill for re-export of above seized goods but no reply was received. Hence, the Appellant filed a Writ Petition bearing SCA No. 14353 of 2025 wherein Notice was issued to the department. In the meantime, a Show Cause Notice dated 28.11.2025 was also issued to the Appellant. 3.2 The Hon'ble High Court vide Order dated 19.02.2026 directed the department to decide the application for re-export and the said decision to be placed on record by way of an Affidavit by the next date of hearing and adjourned the matter for 12.03.2026. In compliance of the direction of the Hon'ble High Court, the department vide Impugned Order dated 27.02.2026 permitted re-export of the seized goods referring to the CBIC Circular No. 35/2017 dated 16.08.2017 on following conditions:- a. Bond equivalent to the re-determined value of the goods as per SCN dated 28.11.2025 i.e. Rs. 3,38,69,491/-; b. Bank guarantee (auto renewal clause till adjudication of the case) of R....
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....Tri. Chennai) v. Regal Impex Vs. Comm. of Customs ICD TKD New Delhi - 2016 (332) ELT 835 (Tri. Del) vi. Extreme Electronics Pvt. Ltd. Vs. Commissioner of Customs, Mundra Customs Appeal No.10155 of 2024 vide Final Order No. 12711/2024 dated 14.11.2024 vii. Selvam Industries Ltd. Vs. Commissioner of Customs, Tuticorin - 2021 (377) ELT 458 (Tri. Chennai) viii. Rose Mary International Vs. Comm. of Customs passed in Customs Appeal No. 41693 of 2019-SM ix. Simplex Engineers & Traders Vs. Commissioner of Customs (Import) passed in Custom Appeal No. 41339 of 2019 x. OMS Sivajothi Mills Vs. The Commissioner of Customs passed in Custom Appeal No. 40784 of 2019 4.3 The Appellant submits that this Hon'ble Tribunal in the case of Extreme Electronics Pvt. Ltd. Vs. Commissioner of Customs, Mundra Customs Appeal No.10155 of 2024 vide Final Order No. 12711/2024 dated 14.11.2024 has permitted re-export only on furnishing of bond. In this case, the amount of Bank guarantee demanded is not only excessive, onerous but also without application of judicial mind. It is submitted that the amount of Bank Guarantee of Rs.1,75,00,000/- is almost 50% of ....
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.... to following conditions: * Bond equivalent to Rs. 2,23,64,744/-; * BG of Rs. 2,00,00,000/- 2. Vide letter dated 27.02.2026, the goods imported vide vide container number FWRU0366721 under IGM no. 1138355 dated 21.05.2025 was released provisionally for re-export subject to following conditions: * Bond equivalent to Rs 3,38,69,491/-; * BG of Rs 1,75,00,000/-" 6. We have considered the rival submissions. We find that the learned Advocate has, inter alia, relied upon the decision in Navshakti Industries Pvt. Ltd. Vs. Commissioner of Customs, ICD, TKD, New Delhi, reported in 2011 (267) E.L.T. 483 (Del.), which was upheld by the Hon'ble Supreme Court in 2011 (269) E.L.T. A146 (S.C.), wherein the requirement of furnishing a bank guarantee to the extent of 20% of the differential duty was upheld. The Hon'ble Court, while examining the provisions of Section 110A of the Customs Act, 1962, observed that the said provision does not lay down definitive parameters for exercise of power thereunder and, therefore, the Customs (Provisional Duty Assessment) Regulations, 1963, though relating to provisional assessment, can be applied for determining th....