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Judgment
Rule taken forthwith and heard the counsel on both sides.
The writ petition seeks orders for clearance of the goods covered by the Bills of Entries, Exhibits I, J and K, imported by the petitioners.
When the matter came up for hearing on 6.1.1992, after adverting to various aspects, the parties were directed to consider a workable arrangement, having regard to various facts and circumstances.
The petitioner No. 1 is a concern having a standing of 18 years. It had obtained certificates, about which the Respondents do not have any case of they being forged or otherwise vitiated. There are of course keenly contested positions between the parties, the petitioners contending that the certificates are valid, that they could be acted upon on facts and in law and that the respondents do not have any authority to go behind the tenor and factum of those documents. On the other hand, the respondents want to make out that as a result of further investigation made, other matters surfaced which would justify them to reopen the issue of validity. It is unnecessary for us at this stage to consider the rival contentions.
The goods are on the wharf. They are intended to be subjected to manufacturing process and the products are to be exported to earn the needed foreign exchange for the Nation. This stagnation of position, is to be avoided if possible. It is with that view, that we have evolved a workable solution which, according to us, would facilitate easy and early relief for the petitioner and a firm safeguarding of the interest of the Revenue.
Having regard to various circumstances, taking into consideration the C.I.F. value of the goods, the duty that is payable, the Bank Guarantee which has already been furnished and the possible impact on the petitioner as a result of further proceeding, we feel that a proper order would be to direct the respondents to release the goods on petitioners furnishing a Bank Guarantee in the further sum of Rs. 8 lakhs. The amount is tentative and does not represent any indication about any liability whatsoever. We are clarifying that the release of the goods would not preclude the authorities from pursuing proceeding permissible under the law as against the petitioners. It is equally open to the petitioners to resist such proceedings by contentions factually, legally or constitutionally. The proceeding may be pursued by the Department and be contested by the petitioners in the manner indicated above. The goods would be released by the Respondents within three days on the petitioners furnishing the Bank Guarantee in the manner stipulate above.
The petition is disposed of accordingly.
Certified copy be furnished expeditiously.