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2017 (1) TMI 1395 - HC - CustomsPre-deposit - Detention of goods - provisional release of goods - Held that: - having regard to the amendment in the provisions of the Customs Act w.e.f. 06.08.2014, after filing adjudication, a remedy is still available if pre-deposit is restricted to 7.5% of the adjudicated amount, and thus, the imposition of 100% duty in the circumstances, is onerous considering the nature of the goods - the petitioner is directed to deposit 20% of the differential duty, in terms of the provisional order and also comply with the other conditions - respondents are directed to release the goods provisionally - petition allowed - decided partly in favor of petitioner.
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