NISHANT ENTERPRISES Vs. UNION OF INDIA

JUDGEMENT

(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:

(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.