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2015 (12) TMI 1199

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..... llants have duly complied with amended provisions of Section 129E of the Customs Act in so far as these two appeals are concerned. Therefore, we do not find any valid reason for detaining live consignments of 2418 monitors for realizing arrears of revenue pertaining to these appeals. Accordingly, we direct the Revenue to release the goods detained under detention order dt. 1.12.2014 subject to pay .....

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..... Advocate submits that regarding EH petitions, all the appeals put together involves demand of CVD which is more than ₹ 1 crore and also has recurring effect as they are regularly importing computer monitors. He pleads for early hearing of appeals. On the second issue, the advocate submits that out of three appeals, in Appeal Nos.C/41789/2014, the Tribunal has ordered for predeposit and the .....

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..... urther submits that in spite of their efforts, the goods are not released till date. He pleads for invoking Rule 41 to issue necessary directions for release of goods pertaining to these consignments as there was no arrears of dues as the appeals have already been filed with predeposit of 10% as per the amended provision. He referred to Hon'ble High Court judgement reported in the case of CC M .....

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..... ms Act in so far as these two appeals are concerned. Therefore, we do not find any valid reason for detaining live consignments of 2418 monitors for realizing arrears of revenue pertaining to these appeals. Accordingly, we direct the Revenue to release the goods detained under detention order dt. 1.12.2014 subject to payment of customs duty on the 2418 monitors if not paid already. 5. Regarding .....

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