2015 (6) TMI 688

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..... penalty in case goods are found to be liable to confiscation. We have directed the petitioner to furnish bond of 100% value of the goods. - goods of the petitioner shall be released for export provided the petitioner furnishes bond equal to the amount of seized goods other than cash and bank guarantee. This order shall be complied with by the authority. - Decided conditionally in favour of assess .....

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..... material which is to be exported is less whereas the petitioner has shown more weight. The petitioner has made a clear statement before us that it will not be claiming duty draw back either of the heads till the matter is finally decided by the authority. 3. Learned advocate Mr. Ravani has placed reliance on Circular No. 1/2011-Customs dated 4.11.2011 and Circular No. 30/2013-Customs dated 5.8. .....

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