TMI Blog2016 (12) TMI 1369X X X X Extracts X X X X X X X X Extracts X X X X ..... th the conditions therein - Held that: - this Court suggested that if the interest of revenue is safeguarded, the prayer for provisional release can be considered by them. The gap between admitted duty and penal duty is wide. The petitioner is not in a position to make any reasonable offer to safeguard the interest of revenue. Therefore, the only option available is to direct the respondents to fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion has been heard by this court on several dates. The prayer for provisional release of the goods in question, which are measuring tapes, was resisted by the Department on the ground that an order of provisional release was passed by the respondents on 16.12.2015, but the petitioner did not utilize the opportunity and complied with the conditions therein and therefore, it is submitted that the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. The petitioner is not in a position to make any reasonable offer to safeguard the interest of revenue. Therefore, the only option available is to direct the respondents to finally adjudicate the matter. When this suggestion was put to the petitioner, the petitioner has agreed to cooperate for adjudication process, provided strict time lines are followed. 6. In the light of the agreement arri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lete the adjudication, but for the petitioner as well and if the petitioner fails to cooperate in the adjudication process, then the petitioner cannot complain that there is a delay or failure to adhere to the time lines fixed by this Court. 7. The writ petition is disposed of with the above direction. No costs. Consequently, the connected miscellaneous petition is closed. - - TaxTMI - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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