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2013 (6) TMI 636 - HC - CustomsRe-import of carpets - provisional release - perishable goods - It is submitted that the petitioner had initially exported the carpets put on account of recession has re-imported them and the respondent-authorities have stored and placed the carpets in the godown in Mandideep. - held that:- the authorities have not properly applied their mind to the amount required to be deposited by the petitioner as there is no order of assessment, penalty or provisional assessment quantifying their liability and admittedly no proceedings for confiscation have been initiated under Section 110 or 110A of the Customs Act against the petitioner. The amount of duty required to be paid by them is much less than the amount for which they have been asked to furnish bank guarantee for release of the goods, therefore, in the circumstances we are of the considered opinion that the authorities should reconsider the matter and pass orders after duly hearing the petitioner and therefore, we are of the considered opinion that the impugned orders dated 12-10-2011 and 16-12-2011 deserve to be and are hereby quashed.
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