TMI Blog2013 (9) TMI 816X X X X Extracts X X X X X X X X Extracts X X X X ..... e investigation was still pending, the respondent had not acted arbitrarily in allowing the release of seized goods provisionally subject to furnishing Appropriate Bond in Form B-11 in which a demand of security or surety can be made in Para 3.2 of Chapter XVII of Supplementary Instructions issued under Rule 31 of the Central Excise Rules, 2002. The interest of revenue will be protected in case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r an amount equal to the value of seized goods, for provisional release of the goods vide order of the Superintendent (Adjudication), Office of the Commissioner, Customs, Central Excise Service Tax, Civil Lines, Allahabad dated 16.5.2013. It is submitted by Shri V.B. Upadhyay, Senior Counsel assisted by Shri Praveen Kumar, appearing for the petitioner that some trucks had arrived on 23rd and 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng and that though the petitioner had co-operated in giving statements, he submitted a letter providing some more inputs and explaining the deficiency. Even if no show cause notice has been issued, since the investigation is still pending, the respondent no.6 has not acted arbitrarily in allowing the release of seized goods provisionally subject to furnishing Appropriate Bond in Form B-11 in which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mand of cash security is substituted by bank guarantee for provisional release of seized goods subject to other conditions mentioned in the letter dated 16.5.2013. As an interim measure, we direct that in case the petitioner furnishes the bank guarantee, instead of cash security subject to other conditions mentioned in the letter dated 16.5.2013, the goods shall be provisional released in its fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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