- (1.) We have heard Shri N.C. Gupta, learned counsel for the petitioner. Shri Amit Mahajan appears for the respondents. The petitioner is a proprietorship firm. It imported electronic goods (mobile accessories/parts) from foreign suppliers in China in November, 2010. A bill of entry dated November 3, 2010 along with other documents were filed with the Customs Authorities, ICD, Loni, Ghaziabad. Certain discrepancies were found in the quantity and contents of the goods after the first checking. The customs authorities retained the goods under the seizure memo dated January 28, 2011.
(2.) The petitioner applied for the provisional release of goods and filed Writ Petition No. 19 of 2011, in which an order was passed on January 19, 2011 to decide the petitioner's representation. On February 9, 2011 a conditional release order was passed requiring the petitioner to submit the bank guarantee, until the final adjudication. The conditions of the order are quoted as below: In this regard it is submitted that the goods in the question can be released provisionally on execution of bond for face value of the goods (Rs. 70,64,487) and furnishing of a security amounting to 25 per cent of the value of the goods and also subject to fulfillment of the following conditions: 1. The importer should not dispute the identity of the goods as detailed in the seizure memo dated January 28, 2011, i.e., the presence of brand 'kinetic gold' and the printing of M/s. Kinetic Mobile Accessories (P.) Ltd., India and made in India on the packing of the mobile accessories imported by them; 2. On payment of total duty amounting to Rs. 18,96,723 including the differential duty liability of Rs. 11,88,600 as detailed in the seizure memo dated January 28, 2011; 3. Submission of adequate bank guarantee to safeguard fine and penalty arising in the adjudication proceeding. The bank guarantee should remain valid up to finalisation of the case and should have a self renewal clause; 4. Submission of bond for the amount of value of the seized goods as indicated above. The bond should remain valid up to finalisation of the case and should have a self renewal clause. Yours faithfully, Assistant Commissioner of Customs, ICD Loni, Ghaziabad.
(3.) The petitioner submitted the bank guarantee on which goods were released to him. A show-cause notice was thereafter issued on October 1, 2012 proposing confiscation of seized goods; imposition of differential duties and penalties.;