2026-VIL-253-BOM-CU
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CUSTOMS High Court Cases

Customs - Provisional release of goods on furnishing of Bonds and Bank Guarantees – Import of "Prime Cold Rolled Stainless Steel Coils", claiming preferential duty exemption under Notification No. 46/2011-Cus. - Department refused to grant "Out of Charge" order for clearance of the goods, citing instructions to deny preferential benefits on the basis of Certificates of Origin issued in the name of the foreign supplier - Whether the petitioners are entitled to provisional release of the goods upon furnishing of Bonds and Bank Guarantees securing the differential duty, pending further verification by the customs department. HELD - In respect of similar consignments supplied by the same foreign exporter, clearance of the goods for domestic consumption was granted to other importers. The foreign supplier had also expressed its willingness to fully cooperate in any verification process. In these circumstances, the provisional release of the goods would serve the interests of justice, particularly when the petitioners offered to secure the differential duty, if any, by furnishing Bonds and Bank Guarantees - The Department is directed to provisionally assess the goods within 10 days, and upon the petitioners furnishing the requisite Bonds and Bank Guarantees within 7 days thereafter, to release the goods within 7 days. This order is confined to the grant of provisional release and shall not be construed as an expression of opinion on the merits of the rival contentions - The writ petitions are disposed of
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