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2021 (7) TMI 768 - AT - CustomsMaintainability of appeal u/s 129(A) of the Customs Act, 1962 - Provisional release of imported goods - Section 110 A of the Customs Act,1962 - HELD THAT:- The appellants have been cooperating with the investigation and have deposited substantial sums during the investigation only before the passing of any formal adjudicating order confirming the duty. Under the circumstances, it is found that the appellant has established his bona fides. The appellants have requested to set aside the conditions of provisional release. The ends of Justice would be met if the amount of Bank Guarantee to be given is modified suitably, while keeping the condition of Bond as it is - Bank amount for submission of Guarantee is fixed at ₹ 5,00,000 in place of ₹ 30,00,000 and the amount of ₹ 65,79,899/ fixed for Bond remains unaltered - appeal allowed in part.
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