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2021 (3) TMI 36 - HC - CustomsSeeking provisional release of imported goods - articles of gold i.e. images of different deities which are decorative images made out of gold sheets - Classification of goods under dispute - HELD THAT:- The petitioner had earlier moved the adjudicating authority for provisional release of the imported goods under section 110A of the Customs Act, 1962 on 03.03.2020 but to no avail - it is also found from the writ petition that for import of identical goods for the period from 09.03.2017 to 23.12.2017 and again for the period from 13.01.2018 to 14.06.2018 bills of entries of the petitioner were cleared by accepting identical classification declared by the petitioner. Though a dispute was raised in respect of bill of entry No. 7262799 dated 18.07.2018, however at the intervention of the Commissioner, the imported goods were cleared on bond without insisting on any bank guarantee. It would be in the interest of justice if a decision is taken by the proper officer for release of the imported goods of the petitioner for home consumption either on the basis of provisional assessment or under section 110A of the Customs Act, 1962 - Let such decision be taken within a period of two weeks from the date of receipt of a copy of this order - Stand over to 16th March, 2021.
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