Shiv Shanti Exim Pvt. Ltd. vs The Commissioner of Customs and The Deputy Commissioner of Customs (DEPB)

M. Jaichandren, J.—Heard the learned Counsel appearing for the Petitioner and the learned Central Government Standing counsel

appearing on behalf of the Respondents.

The prayer sought for in the writ petition is for a direction to the Respondents, to assess the Bill of Entry No. 3660705 dated May 31, 2011

and the Bill of Entry No. 3878110 dated June 23, 2011, filed by the Petitioner, by allowing exemption from Additional Duty of Customs (CVD),

under Notification No. 30/2004-CE, dated 09.07.2004, as per the Final Order Nos. 941, 942 and 1109 of 2008 dated August 28, 2008 and

September 29, 2008 and allow clearance of the subject goods in this writ petition, as per the provisions of Customs Act, 1962.

In view of the similar orders passed by this Court in a number of writ petitions, including the order, dated 15.2.2010, made in W.P. No. 2301

of 2010 (M/s. Shiv Shanti Exim Pvt. Ltd V. The Commissioner of Customs), the following order is passed:

i. The prayer for assessing the Bills of Entry by allowing the exemption from Additional Duty of Customs (CVD), under Notification No. 30/2004-

CE, dated 9.7.2004, cannot be granted.

ii. The Respondents are directed to release the goods concerned, in respect of the above said Bills of Entry, subject to the condition that the

Petitioner furnishes a bank guarantee for the entire value of Additional Duty of Customs (CVD), to the satisfaction of the second Respondent,

which shall be kept alive, till the adjudication process is completed.

iii. It is made clear that, as and when the bank guarantee is furnished, the Respondents shall release the goods, forthwith.

The writ petition is ordered accordingly. No costs.