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2018 (5) TMI 447 - AT - CustomsProvisional Release of detained goods - goods not tallying with the description - Held that: - the impugned goods have been subjected to 100% examination, once by the Customs assessing officers on 26.10.2017 and subsequently by the D.R.I on 1.11.2017. However, no discrepancy emerged vis-a-vis declared description and quantity of the items. Further, although in the first instance the Customs assessing officers had no quibbles with the value of ₹ 43,58,498/- declared, the seizure memo dt. 18.12.2017 of DRI, Zonal Unit, Ahmedabad has alleged that value to be misdeclared and that the actual value should be ₹ 1,45,44,653/-. When the enhancement of value has been made by the D.R.I. Ahmedabad, Zonal Unit only on statements and data purported to have been retrieved from a hard disc, surely the final word is not yet out in respect of the valuation of the impugned goods. In such a scenario, we are at loss to understand why the High Court’s directions have not been given the respect that they deserve and instead very peremptory orders of provisional release has been issued putting conditions which are onerous and oppressive. Appeal disposed off.
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