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2017 (9) TMI 1091 - HC - CustomsRelease of detained goods - Held that: - no proceedings have been initiated against the petitioner for the quantity of cargo already released. That apart, the petitioner has been regular importer of the very same goods, and on an earlier occasion, the goods detained were released by obtaining a bond from the petitioner - It appears that, in the instant case, the test report, which has to be obtained by the petitioner based on which, goods covered under 7 Bills of Entry, dated 17.03.2017 released based on simple bond, is the same product and the test report being well within the period of six months, there can be no difficulty for the Department to accept the said report, and provisionally release the cargo. Thus, merely because, the petitioner has given a letter, dated 06.06.2017, stating that 15% of the goods may be detained, cannot operate as estoppel against the petitioner - respondents are directed to release the goods - decided in favor of petitioner..
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