9911796707
TMI Blog2014 (1) TMI 637X X X X Extracts X X X X X X X X Extracts X X X X ..... ates, for the Appellant. Shri A.K. Jain, AR, for the Respondent. ORDER All three appeals are being heard together in terms of directions of Hon'ble Delhi High Court directing the Tribunal to dispose of the appeals immediately as a live consignments are involved. 2. We have accordingly heard Shri K.K. Anand and Shri Priyadarshi Manish, learned Advocates for the appellant and Shri A.K. Jain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3, addressed to this office with a copy endorsed to you, on the subject. 2. I am directed to inform you that if you wish to take provisional release of goods imported vide above-mentioned B/E, the same will be allowed in accordance with the provisions of Section 110A only, subject to the following conditions : i The goods will be provisionally assessed at US $ 940 PMT on CNF basis i. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ." 5. The appellants are aggrieved with the said harsh conditions imposed by the Commissioner for provisional release of the goods and prayed for modifying the same, in terms of declaration of law by the Hon'ble Delhi High Court in the case of Bhaiya Fibres v. Addl. Director General of Revenue Intelligence reported as [2012 (281) E.L.T. 396 (Del.)]. 6. After hearing both sides, we find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the Petitioner depositing an amount equivalent to 20% of the difference in the provisional duty as sought to be assessed by the Respondent and on the basis of the value prima facie determined by the Respondent, that is US$ 1640/PMT and the value declared by the Petitioner, that is between US$ 870/PMT and US$ 1000/PMT. The Petitioner will, of course, be also obliged to execute a bond to pay the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e condition as regards disputing identity of the goods imposed by the Commissioner remains the same in terms of para 13 of Delhi High Court decision. 8. Inasmuch as live consignments are involved and appellants are incurring heavy demurrage on per day basis, we issue the present order "dasti" and also direct the Revenue to release the goods as soon as possible without any further delay. 9.& ..... X X X X Extracts X X X X X X X X Extracts X X X X
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