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2015 (4) TMI 887 - HC - CustomsProvisional release of the goods - Import made by using other person's Import Export Code - Held that:- no reason as to why the provisional clearance should not be granted by the customs authorities in respect of the goods which are the subject matter of the present petitions. We direct the Commissioner of Customs, ICD, Tughlakabad, New Delhi to provisionally clear the said goods, subject to the conditions that he may impose in accordance with law. The respondents shall also consider the petitioners‟ applications for detention certificates. - Decisions in the case of Commissioner of Customs & Central Excise v. Achiever International [2012 (5) TMI 67 - DELHI HIGH COURT] and First Track Traders v. Commissioner of Customs, Tuticorin [2012 (3) TMI 310 - MADRAS HIGH COURT] distinguished - Decided in favour of assessee.
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