TMI Blog1998 (7) TMI 287X X X X Extracts X X X X X X X X Extracts X X X X ..... (T)]. The assessee, the respondent to this appeal had cleared some goods on payment of duty on 22-12-1988. The goods were seized while they were in transit from its factory and the case registered regarding them. Pending adjudication the goods were permitted to be cleared provisionallly and the assessees cleared them on payment of duty again on 21-4-1989. It appears although it is not very c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sent despite notice issued when the case was adjourned. 3. Release of goods pending adjudication is provided for in Rule 206. This rule does not refer to payment of duty. There is nothing to support the view that duty which may be paid by a person when the goods are provisionally released is itself provisional. It is true that in such cases the adjudication order does determine whether duty is p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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