2026 (9) TMI 1783

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....6<br>WP No. 32840 of 2026 And WMP No. 36091 of 2026 - -<br>Customs<br>Hon&#39;ble Mr. Justice Hemant Chandangoudar For the Petitioner : Mr.S.Baskaran For the Respondents : Mr.S.R.Sundar ORDER The petitioner seeks a writ of mandamus directing the respondents to assess and clear the imported goods, namely, (i) SS Mop Stick (CTH 73239990) and (ii) Sponge (CTH 39262091), covered by Warehou....

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....The petitioner thereafter submitted a representation dated 06.08.2026 seeking provisional release of the goods. According to the petitioner, the representation has not yet been considered. 4. Heard the learned counsel for both sides and perused the materials on record. 5. The Department contends that the requirement of furnishing a bank guarantee for nearly 200% of the duty is based on Circu....

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....e 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 Customs. 12. The Division Bench of this Court, in Commissioner of Customs, Tuticorin v. Empire Exports, [2013 (287) E.L.T. 41 (Mad.)], following the decision of the Hon'ble Supreme Court, directed provisional release of th....

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....he Hon'ble Supreme Court, as followed by the Division Bench of this Court in Commissioner of Customs, Tuticorin v. Empire Exports. 9. In view of the above, this Court is of the view that the interests of the Revenue can be adequately protected by imposing appropriate conditions for provisional release. There is no justification for keeping the goods under detention until completion of the adjud....