1 wpl2801-10 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION (LOD) NO.2801 OF 2010 Unicharm India Pvt. Ltd. ..Petitioners. V/s. The Commissioner of Customs & Ors. ..Respondents. Mr. Balbir Singh with H.G. Dharmadhikari i/b. DSK Legal for petitioners. Mr. Pradeep S. Jetly for respondents. CORAM : J.P. DEVADHAR AND R.M. SAVANT, JJ. DATED : 16TH DECEMBER, 2010 P.C. :- 1. The petitioners are aggrieved by the action of the customs authorities in seizing the goods lying in their warehouse which are legally imported and cleared on payment of duty as assessed and also the action of the respondents in detaining the goods imported by the petitioners even after assessing the Bill of Entry. 2. According to the revenue, the assessment order passed in respect of ‘baby diapers’ which are already cleared and lying in the 2 wpl2801-10 warehouse of the petitioners, it is noticed that the additional customs duty has been computed erroneously on the basis of transaction value instead of retail sale price. Unless the error if any in the assessment order is rectified in appropriate proceedings, the question of demanding any duty on the goods duly cleared in accordance with law does not arise at all. Admittedly, neither any show cause notice been issued under Section 28 of the Customs Act nor the assessment order in respect of the seized goods has been modified / reversed by any competent authority. Moreover, the petitioners have deposited Rs.25 lakhs with the Customs towards the differential duty for release of the seized goods lying in the warehouse without prejudice to their rights and contentions. In these circumstances, in our opinion, the interest of justice would be met by directing the respondents to release the seized goods lying in the petitioners' warehouse forthwith subject to the petitioners furnishing a Bond for the value of the goods within a period of one week from today. We order accordingly. It is made clear that the respondents shall forthwith release the seized goods lying in the petitioners' warehouse without waiting for the execution of the Bond. 3. As regards the goods imported by the petitioners which are still lying in the customs port, counsel for the revenue states that provisional release of the said goods subject to such conditions as may be deemed fit would be passed within a period of one week from today. 3 wpl2801-10 The petitioners are directed to appear before the Commissioner of Customs (Preventive) on Monday, 20th December, 2010 at 11.00 a.m., so as to enable the Commissioner to pass appropriate order in the matter. The provisional assessment order in respect of the goods imported by the petitioners and lying in the Customs Port be passed and communicated to the petitioners on or before Friday, 24th December, 2010. 4. The petition is disposed of in the above terms with no order as to costs. (R.M. SAVANT, J.) (J.P. DEVADHAR, J.)