9911796707
TMI Blog2012 (9) TMI 599X X X X Extracts X X X X X X X X Extracts X X X X ..... for provisional release of the goods, therefore, the applications for early hearing are allowed and appeals are taken up today itself for final hearing. 3. The brief facts of the case are that on intelligence received by DRI, officers visited CFS Ludhiana and examined consignments imported in two containers by the appellant firm from AS Universal Import Inc USA. During examination of the above two containers, old and used compressors of various types were found in the said containers without gas, therefore, the Chartered Engineer was called on the spot for his expert opinion and as per the report, it was found that the imputed goods were compressors of various sizes. The compressors were tested to examine likely imposition and analysi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e full value of the seized goods i.e. Rs. 45,07,224/-; (c) On furnishing a bank guarantee equal to 25% of the full market value of the seized goods, and (d) On furnishing a declaration in the form of an affidavit that the party will not challenge the value and identity of the seized goods during the course of adjudication or prosecution proceedings, if any. 5. As condition (d) was harsh to the appellant, therefore, they did not take the provisional release of the imported gods. Thereafter, a show cause notice was issued on the ground that the investigation could not be completed within the stipulated period of six months in the case of seizure (detention of goods). Therefore, why not the per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e impugned goods. Therefore, the impugned goods are not required for further investigation. He further submitted that the condition (d) of the order dated 31-5-2011 for provisional release is in gross violation of the provisions of law as by that condition, the appellants were asked to furnish a declaration in Form on Affidavit that they will not challenge the value and identity of the seized goods during the course of adjudication or prosecution proceedings. The said condition is gross violation of principles of natural justice. Therefore, he submitted that the appellants may be allowed provisional release of the goods on condition which are well within the purview of law as the appellants are incurring heavy demurrage charges on the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration of the submissions made by both the sides, we find that the objection raised by the leaned DR is that it is not as executable order, cannot be challenged by way of appeal. As in this case, a show cause notice was issued to the appellants for extension of time to issue show cause notice under Section 110(2) of the Customs Act, 1962 and the said show cause notice was adjudicated by the impugned order. The appellants are aggrieved by the same, which is an appealable order. Therefore, the DR's argument on this ground fails. 11. We have also seen that vide order dated 31-5-2011, the appellants were allowed the provisional release of the impugned goods on the following conditions : (a) On payment of different ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ative sample can be drawn. In this case, it is an admitted fact that HMS is in shape of old and used compressors of various types and sizes without gas. The contention of the learned DR that in this case, representative sample cannot be drawn is not sustainable as, representative sample can be drawn to examine the percentage contents of the scrap. The Revenue has not supplied the report of the Chartered Engineer, therefore, the principles of natural justice has been violated. Hence this Tribunal has to interfere at this stage as the appellants are suffering heavy demurrage charges and the goods are not required for further investigation as the department itself has allowed the goods for provisional release although on certain conditions. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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