TaxTMI 
TaxTMI 
2018 (12) TMI 2044
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....HMBHATT) 1. In this petition, the original challenge, as it stood, in unamended petition, was in respect of the action of seizure of goods imported by the petitioner on 2.7.2008 at the Port and on 3.7.2008 in the factory premises of the petitioner, which was a lot or remaining lot of the goods, which were already cleared under the proper assessment procedure and applicable exemption. The petitioners have been all along claiming that imported goods were exempted from the payment of import duties under the Custom Notification No. 52/2003, as exported goods were used in connection with export, be it raw-material, half finished or otherwise, the seizure thereof was unfortunately not warranted under the provisions of Section 110 of the Custom....
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.... utilisation of imported steel plates for manufacturing of Jigs, Dies and Tools violates basic permission dated 27/28-07-1999 which grants permission to manufacture Submerged Arc Welded Steel Pipes. To a query from the Court, as to where does the prohibition or violation emanate from, a provision, Notification, condition etc: the learned Counsel for the respondent authorities prays for time to place on record the legal basis for the said proposition. Hence, while granting the prayer for time, it would be in the fitness of things if some interim workable solution is put in place to ensure that the manufacturing activity of the petitioner company is not brought to a permanent halt. The Court called upon both the learned Counsels to thrash out....
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....d for any other purpose till final outcome of the petition. Upon the petitioner depositing the aforesaid sum of Rs.20 lacs (Rupees Twenty lacs) the aforestated goods shall be released. 3. In relation to goods seized on 2.7.2008 lying in custody of Customs Authorities the respondent authorities shall appoint an expert to ascertain as to whether the said consignment of goods contains any seconds or defective material and the report of the said expert shall be placed on record. 4. Supplemental affidavit along with annexures, if any, to be tendered by the respondent authorities on or before 20.11.2008. Rejoinder, if any, to be tendered on or before 26.11.2008. The matter to come up on 27.11.2008." 5. Thereafter on 29.6.2009....
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....rdered to be listed for hearing on 29.07.2009. Parties to complete the pleadings before 24.07.2009." 6. It is required to be noted at this stage that show cause notice of 22.12.2008 came to be issued, which also came to be challenged by way of appropriate amendment in this petition and the department has came out with Circular dated 19.8.2009, in which, the entire controversy appears to have been put at rest so far as such import by EOU is concerned. 7. We hastened to add here that this of-course is our prima-facie view. Learned counsel for the petitioner laid heavy reliance upon such a circular and submitted that as such now entire controversy is put at rest and nothing survives in the petition and petition be disposed of. 8. We w....