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2017 (4) TMI 680 - AT - CustomsProvisional release of goods - perishable goods - valuation - initially the goods in question were released on payment of duty. Later on, investigation was conducted and it was charged by DRI that the goods are undervalued and the same are seized - The adjudicating authority in the impugned order has directed the appellants either to deposit full differential duty or bank guarantee - Held that: - the direction of adjudicating authority is not correct - the adjudicating authority has relied upon CBEC Circular No. 38/2016 dated 22.08.2016. The said Circular do not bound this tribunal to liberalise the condition of provisional release in the light of the decision of the Hon'ble Gauhati High Court in the case of UOI vs. Amalgamated Plantation (P) Limited [2016 (8) TMI 124 - GAUHATI HIGH COURT] - the goods to be released on a condition of furnishing bank guarantee of 30% of the differential duty to the satisfaction of the Commissioner of Customs. In the case of Bill of Entry No. 5369202 dated 24.05.2016, condition for furnishing bank guarantee equal to 20% of the value of goods, is also harsh as the appellant has already paid duty at the time of clearance of goods and the same may be treated as sufficient for release of goods for re-export. It is made clear that the adjudicating authority shall redraw remnant samples of the impugned goods for verification of description, identity, MRP printed, quality and other details for adjudication. Appeal allowed - decided partly in favor of appellant.
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