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2013 (3) TMI 7 - HC - CustomsProvisional release of the goods - onerous conditions - furnishing 25% bank guarantee and undertaking to the effect that the description of the goods/their quality/age/or other technical specifications/characteristics/ identity, etc., including analyses/test reports as mentioned in the show cause notice dated 4-7-2012 would not be challenged - alternative remedy. Held that:- the goods were seized on 1-9-2011 and the request for provisional release was rejected on 2-1-2012. The period of seizure was extended on 29-2-2012 for a further period of six months. A period of one year has expired since the goods were seized and now the Joint Commissioner has directed provisional release of goods subject to above conditions. At this stage to relegate the petitioner to the remedy of appeal again under the statute would be too harsh as he had imported the film for the purpose of trading. The matter is yet to be adjudicated upon by the authorities in pursuance to show cause notice dated 4-7-2012 and, therefore, alternative remedy would not be efficacious remedy in the facts and circumstances of the instant case particularly when the legal position already stands settled that the respondents are not empowered to put such onerous conditions for provisional release of seized goods. Respondents directed to release the goods - No bank guarantee and no undertaking as required by the department - Decided in favor of assessee.
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