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2016 (7) TMI 1611 - DELHI HIGH COURTSeeking unconditional release of imported goods - non-issuance of SCN within the mandatory time limit in terms of Section 110(2) of the Customs Act, 1962 - HELD THAT:- The Court is constrained to observe that there was no occasion for multiplicity of proceedings arising from the order dated 2nd June 2016 passed by this Court. If the Customs Department was aggrieved by any portion of that order, it could have proceeded to seek whatever remedies were available to it in accordance with law. There being no challenge to that order, the Department was bound to comply with it in letter and spirit - the Court directs that, in immediate compliance of its order dated 2nd June 2016, the goods in question shall be released to the Petitioner by the Customs Department unconditionally to the Petitioner through its authorized representative who will appear before the Deputy Commissioner of Customs at 11 am on 23rd July 2016. The Petitioner will furnish to the Deputy Commissioner Customs an undertaking by way of affidavit to fully cooperate in any proceedings that may be commenced under Section 124 of CA. List on 29th August 2016.
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