TMI Blog2016 (3) TMI 942X X X X Extracts X X X X X X X X Extracts X X X X ..... cuments produced by the petitioner - Held that:- a serious dispute has been raised by the Respondents regarding the genuineness of the documents produced by the Petitioner and this has been crystallized in the SCN which is pending adjudication. The issues arising therein has a bearing on the question of even the provisional release of the goods. The Court is, therefore, not inclined at this stage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11th February 2016 passed by the Deputy Commissioner (Adjudication), ICD-Import, Tughlakabad ordering the provisional release of the seized goods subject to the following conditions: (i) On 100% payment of differential duty amounting to ₹ 12,06,637/-, in connection with seized goods; (ii) On execution of Bond equivalent to the 100% value of seized goods i.e., ₹ 72,37,850/-; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at in light of the orders passed by this Court in certain other similar matters including the order dated 5th February 2016 in Writ Petition (Civil) No. 5833 of 2015 (Spirotech Heat Exchangers Pvt. Ltd. v. Union of India) which, in turn, has followed the decision in Navshakti Industries Pvt. Ltd. v. Commissioner of Customs, ICD, TKD, New Delhi (2011) 267 ELT 483 (Del), this Court should modi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Therefore, it is urged that the impugned order ought not to interfered with. 5. The Court finds that the Petitioner had raised a dispute regarding identity of the goods and had demanded re-examination of the seized material. This was rejected by a separate order passed on 18th August 2015 by Respondent No. 2/Directorate of Revenue Intelligence ('DRI'). The legality and genuineness of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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