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2016 (6) TMI 953 - HC - CustomsRequest for release of goods - valuation - import of Black Wire Rice Light from China - After the payment of duty, the petitioner was informed by the respondents that the goods have to be examined by the Investigating Agencies due to an unanimous letter received with regard to declaration of the goods. Thereafter, the SIIB Officers along with other Investigating Agencies Officers wanted to examine the goods and the container was opened and de-stuffed fully and examined more than twice by damaging all the cartons and found nothing more than what was declared by the petitioner with regard to quantity and description. Held that:- the goods detained by the respondents can be released to the petitioner on payment of differential duty of ₹ 6,73,803/-. The learned counsel for the petitioner submitted that liberty may be given to the petitioner to challenge the levy of differential duty and also the release of the goods before the second respondent in accordance with law. In view of the submissions made by the learned counsel for the petitioner, I give liberty to the petitioner to challenge the differential duty levied by the respondents and also give liberty to the petitioner to challenge the detention of goods by the respondents in accordance with law. - Decided partly in favor of assessee.
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