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2019 (5) TMI 1036 - HC - CustomsProvisional release of imported goods - Circular bearing No.35/2017-Customs, dated 16.08.2017 - HELD THAT:- The revenue need not have any apprehension that as the respondent writ petitioner has a import and export code and even assuming that he does not co-operate with the adjudication by the appellant in Chennai, he can be traced anywhere in the Country and proper legal action can be initiated against him. It is needless to state that the respondent writ petitioner should co-operate in the adjudication process. Thus, considering the peculiar facts and circumstances of the case, we find that there is no error in the discretion exercised by the learned Writ Court and the direction issued therein. Considering the peculiar facts and circumstances of the case, we decline to interfere with the order and direction issued by the learned Writ Court. Accordingly, the writ appeal fails and is dismissed. No costs. Consequently, connected miscellaneous petition is closed. Appeal dismissed.
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