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2012 (7) TMI 883 - HC - CustomsDetention of goods - Import of flat bed/circular knitting machines - mis-declaration of value and other particulars - arbitration conditions imposed by the department to release the goods - Held that:- Mere dispute of classification or valuation could not justify power of confiscation and imposing of condition of furnishing of bank guarantee equal to 25% of the value of the goods. Revenue directed to immediate provisional release of goods on conditions mentioned in the order of provisional release except the requirement of declaration that the petitioner will not dispute the value of goods and will furnish bank guarantee. The submission made by the counsel for the respondents that an appeal would lie to the Commissioner (Appeals) against the said orders and this Court should not exercise its jurisdiction under Articles 226 & 227 of the Constitution of India, is not acceptable in view of the fact that the detention of the goods has been made since 1-7-2011 onwards and the conditions imposed by the Joint Commissioner are in violation of the directions issued by this Court in Amit Enterprises [2011 (5) TMI 375 - PUNJAB & HARYANA HIGH COURT] & Era International [2011 (8) TMI 885 - Punjab and Haryana High Court]. Therefore, in our opinion, the alternative remedy is not an efficacious remedy to which the petitioner can be relegated to. Decided in favor of assessee.
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