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2015 (6) TMI 152 - CESTAT AHMEDABAD

2015 (6) TMI 152 - CESTAT AHMEDABAD - 2016 (343) E.L.T. 641 (Tri. - Ahmd.) - Seizure of goods - provisional release of the goods - whether the conditions imposed for provisional release of the seized goods are excessive - Held that:- Similarly placed goods have been allowed to be provisionally released by executing a bond equivalent to the value of seized goods without insisting for any Bank Guarantee/ Cash security. - The office of the Principle Commissioner of Customs, Mundra has also provisio .....

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ondent : Shri S K Shukla, AR ORDER Per: H K Thakur: These appeals have been filed by the appellants with respect to conditions imposed by the respondent under orders for provisional release of the goods under different shipping bills filed by the appellants. 2. Shri N.K. Bindal (Advocate) appearing on behalf of the appellants argued that appellants filed shipping bills for claiming drawback under Customs Tariff Heading 73.08 under the Customs Act, 1962. That the case was investigated against the .....

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nder which the appellants in the present case and in the appeal before the Honble Gujarat High Court in Special Civil Application No. 5173 of 2015, are common. Learned Advocate argued that as per Honble Gujarat High Court order dated 27.3.2014 on the same issue, seized goods have been allowed to be cleared provisionally by furnishing bond of an amount equal to the value of seized goods without any cash security/ Bank guarantee. As per the order passed by the Honble High Court, the office of the .....

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by the Honble Gujarat High Court. 3. Shri S.K. Shukla (AR) appearing on behalf of the Revenue argued that appellants have no jurisdiction to file appeal against a provisional release order passed by Revenue, in view of Larger Bench judgment in the case of Akanksha Syntax Pvt. Limited vs. Commissioner of Customs (General), Mumbai [2013 (289) ELT 186 (Tri. Mum.)]. Learned AR made the Bench go through Para 13.1 of Larger Bench judgment to bring home the point home that no appeal would lie with CES .....

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ble High Court, where the Revenue itself had argued that appeal against the provisional release order lies with CESTAT under Section 129A of the Customs Act, 1962. He also brought on record a letter dated 31.03.2014 in the case of Auto Dynamic Corporation vs. Commissioner of Customs, Amritsar in Appeal No. C/51165/2014. In this case, Division Bench CESTAT Delhi under final order No. 51469/2014 modified the condition of provisional release. It was his case that a same view was taken by another Be .....

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