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2013 (7) TMI 761 - HC - CustomsProvisional relaease - validity of the Order of provisional release was challenged - Held that:- Without expressing any view on the correctness of the contentions raised by the Petitioners –court deem it appropriate to direct that the Commissioner of Customs (Preventive) shall reconsider the basis on which provisional release of the goods has been ordered under the provisions of the Customs Act, 1962 - the matters involving a factual determination - it is but necessary that all relevant facts having a bearing on the determination of value even for the purposes of provisional assessment should be duly considered by the Commissioner of Customs (Preventive) – petition decided against the assessee.
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