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2015 (12) TMI 929

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..... 00/- is available to the petitioner for adjustment towards the differential duty which has been required to be deposited by virtue of the provisional release order dated 29.04.2015 - sum of ₹ 35,00,000/-, which was voluntarily deposited by the petitioner, ought to be adjusted against the estimated differential duty of ₹ 33,87,526/-, which has been indicated in the provisional release order. The respondents are directed to release the said goods within ten days subject to the other conditions being complied with. - Decided in favour of assessee. - W.P.(C) 8396/2015 - - - Dated:- 21-9-2015 - MR. BADAR DURREZ AHMED AND MR. SANJEEV SACHDEVA, JJ For the Petitioner : Mr Pradeep Jain, Advocate. For the Respondent : Mr S .....

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..... importer that the identity weight of the seized goods will not be disputed/challenged at any stage. (v) Drawing of representative sample of goods by DRI before actual physical release. You should comply with all the above said conditions for provisional release of the subjected goods at the earliest. Yours sincerely, Deputy Commissioner (SHB) ICD-Import, Tughlakabad Copy to:- (i) The Deputy Commissioner, (Bond), ICD-Import, Tughlakabad, New Delhi. (ii) The Deputy Director, Directorate of Revenue Intelligence, Mumbai Zonal Unit, 3rd Floor, UTI Building, Sir Vithaldas Thakersey Marg, New Marine Lines, Mumbai-400 020 in respect of your office letter vide F. No.DRI/MZU/F/Int- 13/2015/2930 dt. 0 .....

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..... oms Act, 1962. The petitioner has also been required to show cause by virtue of the said notice as to why the amount of ₹ 35,00,000/- deposited voluntarily during investigation should not be appropriated against the aforesaid demand. It is, therefore, the case of Mr Satish Kumar that the said sum of ₹ 35,00,000/- is not available to the petitioner for the purpose of deposit of the differential duty in respect of the goods for which he is seeking provisional release. We are unable to agree with the submissions made by Mr Satish Kumar. It is abundantly clear that the show cause notice has been issued to the petitioner inter alia requiring the petitioner to show cause as to why the amount of ₹ 35,00,000/- deposited volunta .....

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