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2013 (6) TMI 471 - HC - CustomsEvasion of payment of huge amount of customs duty - detention of goods - per unit value of the apples has been priced at U.S. Dollars 25 to 27, whereas in the agreement entered into between the foreign supplier and the petitioner shows the price of apples per unit is between 11 to 19 U.S. Dollars, in various grades and sizes - Held that:- As as the goods in question are perishable in nature provisional release of goods is to allowed with a condition for petitioner to pay 30% of the differential duty, and for the balance amount, the petitioner shall furnish a personal bond. On compliance of both the conditions, the respondents shall release the goods in question, forthwith. However it would be open to the respondents to pass final orders, on completion of the adjudication process, in respect of the payment of customs duty, liable to be paid by the petitioner, if any, and to initiate other appropriate proceedings against the petitioner, if he is found to have evaded payment of the customs duty, as alleged by the respondents, in accordance with the relevant provisions of law. The petitioner shall co-operate, fully, in the proceedings that may be initiated by the respondents, for the assessment of customs duty.
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