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2018 (3) TMI 1147 - HC - CustomsProvisional release of goods - writ court has failed to appreciate the law that when there is no prohibition for seizure of the provisionally released goods under Section 110-A of the Customs Act, 1962, there was a flagrant violation of the statutory provisions of the Export and Import regulations read with Customs Act - Held that: - Writ court failed to appreciate that DRI, CZU, on re-examining the consignment, had arrived at revised values of the offending goods and communicated the same to the concerned Commissionerate, so that the terms of provisional release would be suitably modified by them, so as to reflect the factual position in respect of the quantity and value of the seized goods - there shall be a provisional release of goods, mentioned in Annexure No.II, dated 14.09.2017 of the Deputy Director, Government of India, Ministry of Finance, Department of Revenue, Directorate of Revenue Intelligence Nodal Unit, Chennai, addressed to the Commissioner of Customs, Chennai-IV, Customs House, Chennai, on payment of 30% of the differential duty, on the provisional assessed value of ₹ 2,80,46,001/- - Apart from the above, the respondent shall submit a personal bond on the total provisionally assessed value, as per the Annexure No.II. Appeal disposed off.
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