TMI Blog2015 (11) TMI 687X X X X Extracts X X X X X X X X Extracts X X X X ..... ies in the revision petition, this court directs the authorities to release the goods which are subject matter of the writ petitions. On an application made by the petitioner, the goods shall be released within a period of four weeks from that date. However, this court makes it clear that there should not be any demurrage as there is no fault on the part of the petitioner. - Petition disposed of. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant deserve to be accepted. We find that the appellant had, by enclosing a detailed packing list along with the BDF, declared and disclosed to the department the contents of his baggage. This is the primary requirement of Section 77 of the Customs Act which provides that the owner of any baggage shall, for the purpose of clearing it, make a declaration of its contents to the proper officer. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been accepted for assessment purposes or not. 3. It is the admitted case that the matter is pending before the revisional authority. Without prejudice to the rights of the parties in the revision petition, this court directs the authorities to release the goods which are subject matter of the writ petitions. On an application made by the petitioner, the goods shall be released within a period ..... X X X X Extracts X X X X X X X X Extracts X X X X
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