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Judgment
M. Jaichandren, J.—Heard the learned Counsel appearing for the Petitioner and the learned Senior Central Government Standing counsel
appearing on behalf of the Respondents.
The prayer sought for in the writ petition is for a direction to the second Respondent to assess the Bill of Entry No. 742995, dated 7.1.2011, by
extending the benefit of additional duty exemption, in terms of Notification No. 30/2004-CE, dated 9.7.2004.
In view of the similar orders passed by this Court in a number of writ petitions, including the order, dated 15.2.2010, made in W.P. No. 2301
of 2010 (M/s. Shiv Shanti Exim Pvt. Ltd V. The Commissioner of Customs), the following order is passed:
i) The prayer for assessing the Bill of Entry by extending the benefit of additional duty exemption, under Notification No. 30/2004-CE, dated
9.7.2004, cannot be granted.
ii) The Respondents are directed to release the goods concerned, in respect of the above said Bill of Entry, subject to the condition that the
Petitioner furnishes a bank guarantee for the entire value of Additional Duty of Customs, to the satisfaction of the second Respondent, which shall
be kept alive, till the adjudication process is completed.
iii) It is made clear that, as and when the bank guarantee is furnished, the Respondents shall release the goods, forthwith.
The writ petition is ordered accordingly. No costs. Consequently, connected miscellaneous petition is closed.