I.A. No. 3 of 2012 in Civil Appeal No. 5720 of 2008. Case: Commissioner of Customs Vs Magus Metals P. Ltd.. Supreme Court (India)
Case Number | I.A. No. 3 of 2012 in Civil Appeal No. 5720 of 2008 |
Judges | Altamas Kabir, CJI., Surinder Singh Nijjar and J. Chelameswar, JJ. |
Issue | Customs Act, 1962 - Section 49 |
Citation | 2012 (286) ELT 650 (SC) |
Judgement Date | December 10, 2012 |
Court | Supreme Court (India) |
Order:
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IA No. 3 of 2012, has been filed in Civil Appeal No. 5720 of 2008, inter alia, for a direction upon the Commissioner of Customs, Hyderabad, the appellant herein, to release the seized 96.74 Metric Tonnes of Copper Concentrate to the respondents, so that the same could be processed and disposed of by them in accordance with the Hazardous Wastes (Maintenance and Handling) Rules, 1989.
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The goods had been detained by the Customs Authorities mainly on account of their alleged hazardous qualities. On appeal to the Tribunal, the detention of the goods on the aforesaid ground was held to be erroneous and it was directed that the goods could be released treating them as Copper Concentrate.
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When the I.A. was taken up for consideration, certain provisions of the Customs Manual, were brought to our notice by Mr. Shekhar, learned senior counsel, appearing for the Customs Authorities, which, in fact, provide for release and clearance of goods. In the guidelines for expeditious clearance/provisional release, paragraph 2.2. has been brought to our notice, of which sub-paragraph (c) is relevant for our purpose. The same is, accordingly, extracted herein below:-
But for certain exceptional categories, in any dispute"2.2.(c) case pending investigation whereever importer or exporter is willing, he should be allowed provisional clearance of the goods by furnishing a bond for full value of the goods supported by adequate bank guarantee as may be determined by the proper officer. The value of bank guarantee shall not exceed twice the amdunt of duty. The provisional clearance should be allowed as a rule and not as an exception. Provisional release may not be restored to in the cases mentioned below but here too option for storage in warehouses under Section 49 of the Customs Act, 1962 should be provided to the...
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