TMI Blog2018 (6) TMI 533X X X X Extracts X X X X X X X X Extracts X X X X ..... , Member (Judicial) Sh. Pradeep Jain and Sh. Aakarsh Srivastava, Advocates for the appellant Sh. S. Nunthuk, AR for the Respondent Per: Archana Wadhwa: Both the appeals are being disposed of by a common order as they arise out of the same set of facts and circumstances and the same impugned order denying provisional release of the imported goods, pending adjudication. 2. After hearing both sides, I find that the appellants filed Bills of Entry and made declarations about the imported goods being garment accessories, unbranded mobile phone accessories, footwear accessories etc. However, on the DRI examination it was found that out of 156 cartons, 49 cartons containing pen drives cosmetics, drones, branded smart phone ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the said fact needs investigation and verification, their request for provisional release cannot be entertained. He has further observed that some of the goods require BIS certification under Intellectual Property Rights Rules and such goods are required to be absolutely confiscated. As such, he observed that at this stage, to release the goods provisionally is not in the public interest. 6. Ld. Advocate appearing for the appellants submits that Sh. Amardeep was only a financer of the goods and it is the appellant, who hold the IEC no. and filed Bills of Entry. As per the Customs law, one who files the Bills of Entry is the importer and the financer has no role to be examined by the Customs. As regards the non-declaration of the good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s also. The fact that the goods are lying with the Customs for more than 1 years and incurring detention charges is also to be appreciated. The best action in this case could have been early finalisation of the show cause notice. Accordingly, I deem it fit that the matter should be adjudicated within one month from today if possible. If it is not possible to finalise the show cause notice within the above period the appellants request for release of the declared goods as also the other goods which may be redeemable on payment of some fine should be considered liberally, within a period of fifteen days on expiry of one month. The appellant undertake not to insist upon the provisional release of the goods which are either prohibited items ..... X X X X Extracts X X X X X X X X Extracts X X X X
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