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2012 (10) TMI 591 - HC - CustomsRelease of consignments imported - alleged that there were discrepancies between the declaration and the inspection report with regard to the description of certain goods - whether consignments imported can be detained indefinitely without even passing any seizure order – Held that:- Provisional release would arise when there was seizure in accordance with law. There was no seizure in this case - goods imported cannot indefinitely be detained. Necessary action would have to be initiated and expeditiously concluded - respondent authorities are entitled to investigate and ascertain whether the price declaration has correctly been made or whether the goods have been undervalued with ulterior motive. However, such investigation would necessarily have to be concluded with utmost expedition. Apparently this has not been done in the instant case - writ application is, thus, disposed of by directing the respondent authorities to conclude the investigation/proceedings
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