ABAN EXIM PVT. LTD. Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) ISSUE notice. Mr. P.C. Aggarwal, Advocate accepts notice on behalf of first respondent and Mr. Satish Aggarwala, Advocate on behalf of second respondent. The petitioner is aggrieved by the imposition of what are alleged to be onerous conditions for provisional release of goods in terms of the Regulations made in that regard in 2011. The petitioner had imported maintenance free batteries; it had deposited the customs duty on the declared value, which amounts to Rs. 10.09 lakhs. The DRI seized the goods on 10 -9 -2013. At that stage, the petitioner had approached this Court under Article 226 of the Constitution of India. The Court had on 28 -2 -2014 directed the Commissioner of Customs to pass orders on the application for provisional release of the goods.

(2.) PURSUANT to the directions of the Court, the Commissioner made an order on 27 -3 -2014. The material part of this order is extracted below:

(3.) IT is contended that having regard to the stipulations in Regulation 2(2) of the Customs (Provisional Duty Assessment) Regulations, 2011 which requires deposit of 20% of the duty amount, the conditions spelt out in the present case are unreasonable and excessive.