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2015 (10) TMI 2123 - DELHI HIGH COURTRelease of goods confiscated under Section 114 - Delay in adjudication pursuant to SCN - Petitoner contends that inordinate delay by Customs in taking further action has caused grave prejudice and pleads for provisional unconditional release of goods - Respondents contend that its a case of over-invoicing and petitioner is seeking undue advantage by way of unjustified drawbacks - Held That:- Issue of SCN was delayed; goods were sought to be exported in February 2012, notice was issued on 13.12.2013 - CBEC circular is not universally applicable and same talks about genuine exports which itself is under dispute in this case - Respondents directed to adjudicate the matter as expeditiously as possible and in any event within three months - Decided partly in favour of Revenue.
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