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2017 (8) TMI 977 - AT - CustomsRelease of Confiscated goods - Misdeclaration of goods - enhancement of value based on contemporaneous import - the imported goods were declared as PDO which is in fact base oil - Held that: - the Assistant Commissioner, Shri Gurmail Singh is deliberately avoiding compliance of the order of this Tribunal dated 12-7-2016 and not releasing the goods in question. In that circumstance, Assistant Commissioner, Shri Gurmail Singh is issued a show cause notice to file reply as to why the contempt of court proceedings should not be initiated against him before the Hon’ble Punjab and Haryana High Court and according for taking proper action against him. The notice is returnable on 25-2-2017.
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