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2018 (9) TMI 515 - HC - CustomsProvisional release of goods - conditions and expeditious consideration of the adjudication - it is the allegation of the Department that the appellant had imported the goods in his name only to avoid detection if the import is made by the brother himself - Held that:- Before adjudication there need not be a cash deposit, since payment of duty as per the declared value and execution of bond has been insisted. There is also a further bank guarantee for ₹ 3,00,000/- from a Nationalised Bank towards probable fine and penalty - Appeal disposed off.
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