UNION OF INDIA Vs. ATMA FIBRES PRIVATE LIMITED

JUDGEMENT

(1.) Leave granted.

(2.) This Civil Appeal is filed by Union of India. It is directed solely against an interim order. Without going into the merits of the case and without going into the allegations and counter allegations, the only ground on which we are inclined to set aside the impugned order is that the High Court ought not to have released the goods in question vide interim orders without filing of the Bills of Entries. In several instances such situation has been arising. It is well settled that filing of the Bill of Entry is required for custom appraisal. Whatever be the reasons and whatever be the difficulties faced by the assessee(s), the High Court ought not to have released the goods without the assessee filing the Bills of Entries. With these observations, we set aside the impugned order. We also permit the Department to encash the Bank Guarantee, particularly, because the goods have been released.

(3.) For above reasons, we also set aside the Order passed by the High Court in Contempt Jurisdiction.