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2014 (7) TMI 776 - HC - CustomsConditions for provisionally release the goods, viz., electronic components - perishable goods - Held that:- since the goods are perishable, the same cannot be retained by the respondents, indefinitely. At the same, the interest of the Department also is to be protected. It is the duty of the respondents to recover the tax, penalty and in the event of confiscation, recover the amount in lieu of confiscation proceedings. All these things should be taken care of. - release of goods ordered subject to certain conditions - decided partly in favor of assessee.
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