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2021 (1) TMI 456 - HC - CustomsProvisional release of seized goods - electric motorcycle in complete knock down condition - benefit of N/N. 50/2017 - Customs dated 30.06.2017 - It is contended that once order of assessment has been passed, the same being an appealable one, petitioner can avail his remedy by filing appeal before the Commissioner of Customs (Appeals) - HELD THAT:- It is directed that the goods imported by the petitioner vide bill of entry No.6874524 dated 13.02.2020 be released for home consumption on payment of 25% of the basic customs duty and on furnishing bank guarantee of a nationalized bank for the remaining amount before respondent No.3 as per assessment made. On complying with the aforesaid requirements, respondents shall release the goods of the petitioner forthwith - Stand over to 16.03.2021.
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