Fri. Sep 18th, 2020

Gurdeep Kaur vs Commissioner Of Customs … on 17 September, 2015

2 min read

1. By way of present petition, the petitioner assails order dated
06.04.2015 passed by Assistant Commissioner, Customs Preventive
(Alpha Group), New Delhi whereby the consignment of the petitioner
was provisionally released subject to execution of bond for
re-determined value of the imported goods i.e. Rs.54,48,608/- (Rupees
Fifty four lakhs forty eight thousand six hundred eight) supported with
cash deposit of differential duty of Rs.10,00,000/- (Rupees Ten lakhs)
and bank guarantee of Rs.8,00,000/- (Rupees eight lakhs) with auto
renewal clause.
2. Shorn off unnecessary details, the facts of the present case are
that vide panchnama dated 11-12.02.2015, the concerned seizing

officer seized the consignment of goods imported by the petitioner
namely auto motor parts under Bill of Entry No. 8242439 dated
09.02.2015 and MAWB No. 176-7496-6124 bearing an assessable
value of Rs.3,18,125.44 under Section 110 of the Customs Act, 1962,
on the allegations that the value and description of those goods were
concealed and mis-declared and further that excess goods were found
in the consignment. Vide letter dated 03.03.2015 addressed to the Joint
Commissioner of Customs (Prev.), the petitioner asked for release of
the goods. Again vide another communication dated 08.03.2015
addressed to the Commission of Customs (Prev.), with its copy to the
Chief Commissioner of Customs (Prev.), the petitioner once again
requested the respondent for the provisional release of her goods while
complaining about the behavior of an official of the department. The
petitioner sent another letter dated 25.03.2015, to the Chief
Commissioner of Customs (Prev.). On 01.04.2015 yet another letter
was handed over which was replied to vide impugned order/letter dated
06.04.2015 by the Assistant Commissioner, Customs Preventive
(Alpha Group) of the respondent. In terms of the order dated
06.04.2015, the value of the petitioner‟s goods were re-determined at
Rs. 54,48,608/- supported with cash deposit of differential duty of
Rs.10,00,000/- and bank guarantee of Rs.8,00,000/- with automatic
renewal clause as per prescribed format.

Source: Indian Kanoon

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