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2019 (6) TMI 1038 - HC - CustomsProvisional valuation of imported goods - HELD THAT:- Ext.P8 can't be treated as a final decision on the request of petitioner for provisional release. The 2nd respondent merely desired the presence of one of the partners of petitionerfirm while undertaking the determination, may be to confront the absentee partner on the information gathered by the intelligence wing of the respondents. Be that as it may, now the alternate prayer of petitioner is to provisionally determine the valuation of the goods from the details or materials available or gathered in this behalf. The respondents collect duty on the value determined and thereafter release the goods. It appears from the stand taken by the Standing Counsel that the respondents do not have objection for such course. The provisional determination and release of goods is subject to final order in the pending enquiry in the matter and during such pendency of enquiry the presence of Sri. Mohammad Iqubal can be summoned only in accordance with law - petition disposed off.
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