TMI Blog2018 (6) TMI 266X X X X Extracts X X X X X X X X Extracts X X X X ..... uld be regarding to valuation of Hops Pellet imported from Germany. Consignment was imported in February, 2016. The show cause notice was issued on 23rd January, 2017. Request for provisional release was made after 18 months of seizure. Without making any comments on merits, we leave it to the petitioner to invoke statutory appellate remedy - petition dismissed as not entertained. - W.P.(C) 6492/2018 - - - Dated:- 1-6-2018 - Sanjiv Khanna And Chander Shekhar, JJ. For the Petitioner : Mr. Priyadarshi Manish, Ms. Anjali J. Manish and Ms. Nidhi Saini, Advocates For the Respondents : Mr. Sanjeev Narula, Sr. Standing Counsel for Customs ORDER Sanjiv Khanna, J. ( Oral ) Counsel for the respondents, who is present on ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mained in judicial custody from 9th March, 2016 to 10th May, 2016. 6. On 26th July, 2016, the Hops Pellets were examined and on belief and basis that they were undervalued, they were seized. 7. After about 2 months, on 9th September, 2016, the petitioner made a request for warehousing of Hops Pellets under Section 49 of the Act. 8. Upon completion of investigation, show cause notice dated 23rd January, 2017 has been issued to the petitioner, to which reply has been filed. Proceedings pursuant to show cause notice are pending adjudication. It is stated that similar proceedings pursuant to show cause notices on import of Hops under other bill of entries are also pending. 9. During pendency of the proceedings, the petitioner by let ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before Commissioner (Appeals). As recorded above, counsel for the petitioner accepts that an order under Section 110A of the Customs Act can be made subject matter of an appeal. 14. We are not inclined to entertain the present writ petition and leave it to the petitioner to invoke the statutory appellate remedy. Disputed questions of facts are involved as is apparent from the chequered history. Preliminary question and issue would be regarding to valuation of Hops Pellet imported from Germany. Consignment was imported in February, 2016. The show cause notice was issued on 23rd January, 2017. Request for provisional release was made after 18 months of seizure. 15. Therefore, without making any comments on merits, we leave it to the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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