CHETAK TECHNOLOGY LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) Rule, made returnable forthwith. Respondents waive service. By consent of the parties, heard finally.

(2.) The petitioner, a wholly owned subsidiary of Bajaj Auto Ltd., is inter alia engaged in manufacture and sale of electric Scooters. This petition concerns a relief in regard to the clearance of imports as undertaken by the petitioner, of goods described as "Lithium Ion Cell". Such imports were subject matter of various bills of entries, out of which, the consignments under seven bills of entries were cleared for home consumption. Such clearance was granted after the Customs Officer undertook assessment of these seven bills of entries on physical examination of each and every consignment. The consignments under the following bills of entries were cleared for home consumption:- <IMG>JUDGEMENT_1_LAWS(BOM)11_2023_1.jpg</IMG>

(3.) However, in respect of two companion bills of entries both dtd. 8/2/2023 (for short 'the subject bills of entries') the Customs Authorities / respondents have detained the goods and/ or have not permitted the petitioner to clear the same. The details of which are as under:- <IMG>JUDGEMENT_1_LAWS(BOM)11_2023_2.jpg</IMG>