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IN THE HIGH COURT OF JUDICATURE AT MADRAS
MOHAMMED SHAFFIQ, J
Thermo Cables Limited – Appellant
Versus
Government of India – Respondent
| Table of Content |
|---|
| 1. facts of import, seizure, and provisional release request. (Para 1 , 2) |
| 2. petitioner's challenge to onerous release conditions. (Para 3) |
| 3. respondents' defense of revenue protection. (Para 4) |
| 4. court modifies conditions to bond and solvency. (Para 5 , 6 , 7) |
| 5. writ disposed with modified provisional release. (Para 8) |
ORDER
The present writ petition is filed challenging the impugned order whereby considering the petitioner's request for provisional release of the seized goods covered under Bill of Entry No.6054823 dated 02.12.2025 filed by the petitioner viz., a) Bond for full value of goods b) Bank guarantee covering differential duty amount along with 35% of adjudication liability which according to the petitioner works out to around Rs.14.90 crores. It is against the above impugned order that the present writ petition has been filed.
2. Brief facts:
2.1. Petitioner would submit that they were granted import license under EPCG Scheme (Duty Free Import) for import of capital goods under ITCHS (Indian Tariff Code-Harmonised System) Code : 84794000. Petitioner imported Tube Mill Laser Welding Machine Line-1 Set from Hefei Mantai Machinery Technology Co. Ltd., China. T
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