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2019 (5) TMI 1301 - AT - CustomsProvisional release of goods - allegation of the Department that the price value declared as well as the classification declared by the appellant is incorrect, is without any factual basis - Powers of Tribunal under Rule 41 of the CESTAT - HELD THAT:- It is seen that the Bill-of-Entry was filed on 09.11.2016. The appellant has not filed any application for provisional release of the goods during the pendency of the proceedings before the authorities below. In case the appellant had filed such an application and the same was rejected, the appellant could have filed an appeal before the Tribunal against such rejection of provisional release application. The appellant has not opted for provisional release at the earliest opportunity i.e., during the pendency of proceedings before the adjudicating authority. After passing the impugned Order and confirming the mis-declaration, mis-classification of the goods and also confirmation of the duty demand and imposing redemption fine, the appellant cannot at this stage request for provisional release - Further, to consider the issue of provisional release at this stage, it would be necessary to hear the arguments in detail and the decision would touch the merits of the case itself. The issue of mis-declaration and mis-classification are the main allegations in the Show Cause Notice. The goods are not in the nature of easily perishable goods. The appellant has waited for around two years and four months to file this application for provisional release - Application for provisional release of the goods is therefore dismissed.
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