TMI Blog2015 (6) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... released the seized goods on execution of a Bond with respect to similarly placed exporters. Therefore, in the interest of justice, it will be proper to allow the appeals filed by the appellants by modifying the conditions of provisional release of the seized goods. - Decided conditionally in favour of assessee. - Appeal No. C/10540-10548/2015 - Final Order Nos. A/10469-10477/2015 - Dated:- 1-5-2015 - H K Thakur, Member (T),J. For the Appellant : Shri Naveen Kumar Bindal, Adv. For the Respondent : 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 b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 19.02.2014 in the present proceedings were by executing the bonds of an amount equivalent to the value of goods with 25% of Bond value as Bank guarantee. It was argued that the provisional release order may be modified in the light of order dated 27.03.2014 passed 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 ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allowed to be provisionally released by executing a bond equivalent to the value of seized goods without insisting for any Bank Guarantee/ Cash security. Reliance placed by the learned AR on the Larger Bench judgment of Akanksha Syntax Pvt. Limited vs. Commissioner of Customs (General) Mumbai (supra) will not help the case of the Revenue as similar appeals against such orders are being entertained by the other Benches and also because on the same proceedings the jurisdictional High Court vide order dated 27.3.2015 has also modified the condition of provisional release. The office of the Principle Commissioner of Customs, Mundra has also provisionally released the seized goods on execution of a Bond with respect to similarly placed exporters ..... X X X X Extracts X X X X X X X X Extracts X X X X
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