2026 (8) TMI 1627

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....oms<br>Honourable Mr. Justice Hemant Chandangoudar For the Petitioner : Mr.S.Baskaran For the Respondents : Mr.K.S.Ramaswamy Senior Standing Counsel, for R1 to R3 ORDER The petitioner is before this Court seeking a Writ of Certiorarified Mandamus, challenging Bill of Entry No.2147243 dated 27.06.2026, which was provisionally assessed on 24.07.2026 by the third respondent, insofar as it....

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....Customs at the same Customs House. The contemporaneous imports of the same goods are also a matter of record. 3. Even though the subject goods had undergone the Faceless Assessment Scheme, the respondent decided to reclassify the goods for the purpose of customs tariff. The third respondent therefore called upon the petitioner to execute a fresh bank guarantee for nearly 200% of the duty amount....

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....sional release of the goods was directed subject to furnishing security towards the differential duty. 11. The said decision was modified by the Hon'ble Supreme Court in Civil Appeal No.3940 of 2011, dated 04.05.2011. The Hon'ble Supreme Court directed release of the goods subject to furnishing a bank guarantee for 30% of the differential duty to the satisfaction of the Commissioner of Cu....

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....ropriate conditions for provisional release. There is no need to keep the goods under detention until completion of the adjudication proceedings. 9. Accordingly, the writ petition is allowed. The condition imposed in Bill of Entry No.2147243 dated 27.06.2026 by the third respondent, directing the petitioner to execute a bank guarantee for a sum of Rs. 6,09,562.42, is hereby set aside. The third....