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2016 (12) TMI 1106 - HC - CustomsRelease of detained goods - 86 numbers of Hot Rolled Alloy Steel Coils - Held that: - the goods cannot be detained. The purpose of detention has almost been achieved. The test results are available with the Department. What remains to be examined is, how best we can protect the interests of the Department and chances of its quick recovery of the duty, which might be levied against the importer - thus, ends of justice would be better served, by directing the appellants to release the detained goods imported through Bill of Entry No.3371951 to the respondent/writ petitioner, subject to condition that bank guarantee of ₹ 25.00 lakhs given to department, bond to be executed and also respondent/writ petitioner shall promptly participate in the enquiry, initiated pursuant to the show cause notice, dated 17.10.2016 - appeal disposed off - decided partly in favor of petitioner.
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