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2018 (11) TMI 103 - HC - CustomsMisdeclaration of origin of goods - intent to evade customs duty - demand based on the statements of importers and others, recorded under section 108 of the Customs Act - investigation still going on - Held that:- Of course further investigation is going on and we cannot foresee what further evidence may be collected. Be that as it may, when yet show-cause notice for final adjudication has not been issued and even after issuance of show-cause notice, completion of the adjudication is bound to consume time, it would not be in anyone's interest to stop the clearance of goods when it is not the case of the department that the import of such materials has any other legal impediment. The question of correct assessment of duty and related issues such as penalty for mis-declaration if ultimately established and personal penalties would only be the question to be decided eventually. In the meantime, holding back the goods without clearance would invite mounting demurrage. The provisional release of goods permitted on fulfillment of certain conditions - petition disposed off.
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