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Rajesh Trehan Versus PR. Commissioner of Customs & Another

2016 (3) TMI 942 - DELHI HIGH COURT

Seeking provisional release of goods with modification of conditions mentioned in the impugned order and in particular the condition regarding payment of 100% of the differential duty - Serious dispute raised by the respondents in the SCN as to the genuineness of the documents 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 .....

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g counsel Mr Satish Aggarwala, Adv ORDER 1. Notice. Mr. Satish Kumar, learned Senior Standing counsel and Mr. Satish Aggarwala, learned counsel accept notice on behalf of Respondent Nos. 1 and 2 respectively. 2. Mrs. Anjali J. Manish, learned counsel for the Petitioner at the outset states that the prayer made in this petition is being confined to seeking provisional release of the goods. The challenge is, therefore, only to the order dated 11th February 2016 passed by the Deputy Commissioner (A .....

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e as per RBI Guidelines; (iv) On furnishing an undertaking by the importer that they will not dispute, challenge the description and quantity of the seized goods at any stage; (v) On furnishing an undertaking by the importer that they will not use or dispose off already completed LED TVs as mentioned in para 2 the DRI SCN No.51/2015 dated 26th September 2015 and complete LED TVs assemble out of the parts of the consignment at issue, either by sale or by gift without getting necessary approval of .....

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s Court should modify the above conditions and in particular the condition regarding payment of 100% of the differential duty. 4. The above prayer has been resisted by learned counsel for the Respondent Nos. 1 and 2 pointing out that adjudication pursuant to the show cause notice ('SCN') dated 26th September 2015 issued to the Petitioner is still in progress. It is further submitted that unlike other cases where a SCN may not have been issued prior to the provisional release of the goods .....

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