Home Case Index All Cases Customs Customs + AT Customs - 2015 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (6) TMI 152 - AT - CustomsSeizure of goods - provisional release of the goods - whether the conditions imposed for provisional release of the seized goods are excessive - Held that:- Similarly placed goods have been allowed to be provisionally released by executing a bond equivalent to the value of seized goods without insisting for any Bank Guarantee/ Cash security. - The office of the Principle Commissioner of Customs, Mundra has also provisionally released the seized goods on execution of a Bond with respect to similarly placed exporters. Therefore, in the interest of justice, it will be proper to allow the appeals filed by the appellants by modifying the conditions of provisional release of the seized goods. - Decided conditionally in favour of assessee.
|