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Judgment
Desai, J.—This Appeal can be disposed of at the stage of admission. Accordingly the Appeal is admitted. Shri Mehta for the Respondents waives service. By consent the Appeal is placed on Board and taken up for hearing forthwith. Advocates are heard.
This Appeal is preferred by the Original Petitioners against refusal to grant interim reliefs. It is the Petitioners'' case that since report of the Chemical Analyser has been received by the Respondents there is no warrant for not making a final order regarding classification. According to the Petitioners'' information the report has upheld the contentions of the Petitioners. However, counsel for Respondents states that certain further reports are being obtained.
We have seen the order of the Assistant Collector (Exhibit ''C'' to the Petition). The said order approves the classifications provisionally but directs the party concerned to execute B-13 Bond to cover up the differential duty.
As far as this Bond is concerned we find that B-13 Bond comes in two forms, viz., one with a surety and the other with a security. We are told that the Department is insisting upon the party giving a personal bond secured by a bank guarantee in respect of the differential duty. We are further told that as regard the form of the bank guarantee, the Department is now insisting upon a form in which the Petitioners are not able to secure the bank guarantee.
Our attention was also drawn to Rule 9B and power of the Collector regarding taking of the Bond is to be found in sub-rule (3) thereof. That sub-rule does not contemplate that the party must necessarily furnish security by way of bank guarantee in as much as it permits the Collector to require a surety or sufficient security or impose other conditions as the Collector approves. Thus, it is quite clear to us that whether the party is to be required to give a surety or security or a personal bond with some other condition is to be determined by the Collector at the time when he decides to accept the classification(s) provisionally. It should not be left to the sweet will and caprice of the Department thereafter which is the case here. In the instant case, we are of opinion that the party should be permitted to clear the goods on their given a B-13 Bond without surety or security or bank guarantee for the time being till the final classification order is passed.
Accordingly we allow the appeal and grant the aforesaid facilities to the party by way of interim relief in the Petition, making it clear that this will only be upto the time till the final classification is made by the Department by a speaking order of which copy is to be served on the Petitioners (Appellants).
Shri Patel had complained that the clearance of the goods is held up and the Petitioners are being prejudiced thereby. Our order to be conveyed forthwith to the concerned officers. On the Appellants furnishing B-13 Bond (Personal) without any security or surety orders for allowing clearance to be issued immediately.
This disposes of the Appeal. Parties to bear their respective costs of the Appeal.