Page 232 - ELT_1st September 2020_Vol 373_Part 5

670 EXCISE LAW TIMES [ Vol. 373

revenue where statutory remedies are available are not such matters. We can also
take judicial notice of the fact that the vast majority of the petitions under
Article 226 of the Constitution are filed solely for the purpose of obtaining
interim orders and thereafter prolong the proceedings by one device or the
other. The practice certainly needs to be strongly discouraged.”
(Emphasis supplied)
26. In view of the aforesaid facts, reasoning and judicial pronounce-
ments, there is no substance in this writ petition and the same is, therefore,
dismissed.
_______

2020 (373) E.L.T. 670 (Telangana)

IN THE HIGH COURT FOR THE STATE OF TELANGANA AT
HYDERABAD
M.S. Ramachandra Rao and T. Amarnath Goud, JJ.
R.K. DIGITAL SOLUTIONS
Versus
UNION OF INDIA
W.P. No. 3736 of 2020, decided on 30-4-2020
Provisional assessment - Import of gold granules from Indonesia - Cer-
tificate of Origin, verification thereof - Release of Bank Guarantee - In view of
fact that petitioner has produced verification certificates from Indonesian
Government, retroactive verification of which has not been initiated by de-
partment within prescribed time, there is no dispute with regard to Country of
Origin of aforesaid goods - In view of above department directed to finalize
provisional assessment carried out at time of import, within 3 months - Bank
Guarantee and Bond filed by petitioner be also returned - Section 18 of Cus-
toms Act, 1962 - Article 226 of Constitution of India. [paras 15, 16, 17]
Petition allowed
CASE CITED
R.K. Digital Solutions v. Union of India — W.P. No. 1356 of 2020, decided on
3-2-2020 by Telangana High Court — Referred ........................................................................ [Para 11]
DEPARTMENTAL CLARIFICATIONS CITED
C.B.E. & C. Circular No. 38/2016-Cus., dated 22-8-2016 .................................................................... [Para 7]
[Order per : M.S. Ramachandra Rao, J.]. - Petitioner herein is a partner-
ship firm engaged in internal trade in various commodities by way of imports
and exports.
2. It imported certain quantity of gold granules vide six bills of entry,
details of which are annexed in Annexure P.2.1.
3. The petitioner classified the said imported goods under CTH No.
7108 1300 of the Customs Tariff Act and claimed exemption from payment of
Customs duty in terms of Sl. No. 966 of the table to Notification No. 82 of 2018-
Cus., dated 31-12-2018 amending Notification No. 46/2011, dated 1-6-2011.

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