ADITYA INTERNATIONAL LTD. Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) This writ petition has been filed for the issuance of a writ of mandamus directing the respondents herein to allow filing of manual bill of entry and extend benefit of additional duty exemption in terms of Notification No. 30/2004-C.E., dated 9-7-2004 in respect of silk fabrics covered by Bill of Lading No. HBL1504161351, dated 22-4-2015 and imported by the petitioner herein by following the ratio of the judgment of the Honourable Supreme Court in the case of M/s. ITC Ltd. against Commissioner of Customs (Import and General) New Delhi, 2015 318 ELT 607. In identical circumstances, this Court, in W.P. No. 33952 of 2014 by order dated 13-1-2015, has held as follows:--

(2.) Following the above said order passed in W.P. No. 33952 of 2014, dated 13-1-2015, this writ petition is disposed of by directing the respondents to release the subject goods concerned in respect of the above said Bill of Entry subject to the condition that the petitioner furnishes bank guarantee to the entire value of Additional Duty of Customs (CVD) to the satisfaction of the second respondent, which should be kept alive till adjudication process is completed. It is made clear that as and when the bank guarantee is furnished, the respondents shall forthwith release the goods. As far as permission with regard to filing of manual bill of entry is concerned, it is open to the respondent to accept the same. No costs. Connected miscellaneous petition is closed.