1.Mr.Chopda on written instructions, informs me that the differential duty payable in respect of general brand one ton Airconditioners which comprises indoor and outdoor units will work out to Rs.3,27,141/-.
2.To be noted, the total units of split Airconditioners are 60 in number. Mr.Chopda further informs me that the differential value of these 60 split Airconditioners has been assessed at Rs.8,75,160/-.
3.Accordingly, Mr.Chopda says that the subject 60 split Airconditioners could be provisionally released to the petitioner upon the payment of differential duty equivalent to Rs.3,27,141 and, upon furnishing of personal bond for the differential value of the said Airconditioners.
4.Learned counsel further informs me that insofar as the subject LED TV sets are concerned, the petitioner's request for re-export will be processed and appropriate orders will be passed.
4.1. To be noted, the LED TV sets are forty one (41) in number, comprising of one (1) TV set of Samsung brand, while the rest bear the Sony Bravia brand.
5.Having regard to the submission adverted to above, the learned counsel for the petitioner is agreeable to the suggestion made by Mr.Chopda.
6.Accordingly, upon deposit of differential duty in the sum of Rs.3,27,141/- and duty payable on self assessment, the 60 Airconditioners which are the subject matter of the present writ petition will be released to the petitioner. In addition, the petitioner will also execute a personal bond for the differential value, which is pegged at Rs.8,75,160/- .
7.Insofar as the petitioner's request for re-export of 41 LED TV sets is concerned, the respondent will process the request and pass appropriate orders, albeit, in accordance with law. Needless to say, the orders in that behalf will be passed with due expedition, though, not later than six weeks from the date of receipt of a copy of the order. Insofar as the provisional release of 60 split Airconditioners is concerned, the same, shall take place, immediately upon the petitioner fulfilling the conditions stipulated above.
8.The writ petition is disposed of in terms of the aforementioned directions. No costs. Consequently, pending application is closed.