TMI Blog2017 (9) TMI 1091X X X X Extracts X X X X X X X X Extracts X X X X ..... lar importer of the very same goods, and on an earlier occasion, the goods detained were released by obtaining a bond from the petitioner - It appears that, in the instant case, the test report, which has to be obtained by the petitioner based on which, goods covered under 7 Bills of Entry, dated 17.03.2017 released based on simple bond, is the same product and the test report being well within th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Petition is taken up for final disposal. 2. The petitioner has sought for issuance of a Writ of Certiorarified Mandamus to quash the communication issued by the first respondent, dated 29.06.2017, and consequently, to direct the first respondent to release the balance 20% goods covered under Bills of Entry Nos.9781894 dated 22.05.2017 and 9658724 dated 12.05.2017 respectively on execution of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... communication dated 17.03.2017, addressed to the Deputy Commissioner (Docks), All Cargo CFS, Chennai, in no certain terms stated that, assessment in respect of the 7 Bills of Entry filed by the petitioner have been resorted to provisional, as per Serial No.6 (a) and 6 (b) (2) of Circular No.38 of 2012, and therefore, the question of detention of the 15% to 30% cargo in lieu of security does not a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of cargo already released. That apart, the petitioner has been regular importer of the very same goods, and on an earlier occasion, the goods detained were released by obtaining a bond from the petitioner. In this regard, it is relevant to point out that, Circular No.23 of 2004 (Customs) dated 15.03.2004, states that the test report will be valid for a period of six months in cases, where, textil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rst respondent to provisionally release the balance amount of cargo, viz., 15%, which has been detained, after obtaining requisite bond from the petitioner. On receipt of the test report, it is open to the respondents to finally assess the Bills of Entry, after issuing show cause notice. This direction for provisional release of the goods shall be complied with within a period of 10 days from the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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