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2019 (12) TMI 1070 - AT - CustomsProvisional release of seized goods - consignment of defatted coconut powder - release of the consignment for their appropriate classification - It is the contention of the Appellant that the said goods is appropriately classified under Customs Tariff Item 2306 50 90 against the Department claim under Customs Tariff Heading 0801 1100 - HELD THAT:- The Department has drawn the samples and obtained the test report for the live consignment vide Bill of Entry No. 39 59 788 dated 06.07.2019. Further, the same has not been made available to the Appellant. Regarding the test report of other consignment the same has not been mentioned in the provisional release of the order. The Appellant is agreed upon, that the conditions set forth for the provisional release is very harsh and not in conformity with the findings of the various case laws - The Appellant has already deposited a sum of ₹ 40 Lakhs with the Department, which should be sufficient for the provisional release of the seized goods The seized goods released - appeal allowed - decided in favor of appellant.
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