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2013 (9) TMI 919 - HC - CustomsSeizure of Goods – Held that:- The petitioner was entitled for release of the goods subject to furnishing of the bank guarantee of 30% of differential duty and a bond of value of goods as required under condition – Relying upon Navshakti Industries Pvt. Ltd. Versus Commr. of Cus., ICD, TKD, New Delhi [2010 (5) TMI 592 - DELHI HIGH COURT ] - It was clarified that the condition no. (b) of the provisional release order shall be kept in abeyance - The order was without prejudice to the contention of the petitioner's counsel that he was not liable to pay duty of customs in view of Section 26 of the Special Economic Zones Act, 2005. Subject to fulfillment of the directions as stated above, the goods will be released within a week from the date of fulfilling of the conditions - Respondent shall intimate the amount of 30% of differential duty within a period of three days from the date of production of certified copy of this order before him.
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