TMI Blog2012 (12) TMI 438X X X X Extracts X X X X X X X X Extracts X X X X ..... dicating authority can extend the period by another 6 months by passing an order as envisaged in the said section. Such order extending the period can be passed only after giving an opportunity for hearing to the appellants. The impugned order is not passed under the said provisions. If such order has not been passed the goods have to be released to the appellants – in favor of assessee - C/15/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -. Since prima facie it appeared to the customs officers that the value was mis-declared the goods were seized on 1-9-2011 under provisions of Section 110 of the Customs Act, 1962. 2. On 9-9-2011 the Appellants requested for provisional release of the goods. The appellants also moved the Punjab and Haryana High Court in CWP No. 17968 of 2011 praying for release of the goods. By order dated 15-12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovisionally and thus the adjudicating authority has acted in arbitrary manner. 4. The ld. AR for Revenue places on record a letter dated 29-2-2012 from the adjudicating authority explaining why the goods cannot be released provisionally. He submits that the Appellants are not co-operating with investigation and are not responding to summons issued to the appellant under Section 108 of the Custom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Honourable court did not find any merit in the prayer of the appellants for provisional release of the goods. 5. We have considered arguments on both sides. 6. We find that the order dated 6-1-2012 of the Punjab and Haryana High Court is passed with liberty to file appeal against the order dated 2-1-2012 which is the impugned order before us. Further in a matter regarding provisional rele ..... X X X X Extracts X X X X X X X X Extracts X X X X
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