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2018 (7) TMI 108

en allowed belatedly by the impugned order dated 27.04.2018 and that also, on the intervention of the Hon’ble High Court - till date the show cause notice has not been issued to the appellant, in the matter. - The terms of provisional release are modified - Upon complying of the modified conditions, the Customs Authorities shall release the goods forthwith within a period of 3 days of such intimation of compliance, made to it - appeal allowed. - Customs Appeal No. 51405/2018-DB - Final Order No. 52384/2018 - 2-7-2018 - HON BLE SHRI ANIL CHOUDHARY, MEMBER (JUDICIAL) And HON BLE SHRI BIJAY KUMAR, MEMBER (TECHNICAL) For the Appellant : Ms.Anjali J. Manish, Advocate For the Respondent : by Sh.R.K. Majhi, , DR ORDER Per Anil Choudhary: The a .....

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cluding the amount of fine of ₹ 25,000/- . However, the goods were not given out of charge. Consequently, the appellants requested for warehousing of the goods by letter dated 18.12.2017, which was allowed after 100% examination of the goods by the Customs. During the pendency of release of the goods, another consignment imported by the appellant consisting of health personal weight scales, 40 mm. glass balls, cutting wheel abrasive etc. against another commercial invoice No.WI02122017 dated 2.12.2017 for USD 14,180,26, for which on arrival of the goods, the appellant filed another bill of entry N0.4674396 dated 4.1.2018 and assessable value was declared at ₹ 10,28,922.30 and the duty payable being ₹ 2,77,736/-. Upon payme .....

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l appeared on spot on summons, on 8.1.2018 and he was detained for 24 hours by the Customs officers. 6. As the provisional release was not being granted, the appellant moved the Hon ble Delhi High Court in WP(C) No.3741 of 2018, whereby the Hon ble High Court by its order dated 3.5.2018 observed that the order of provisional release dated 27.04.2018 has been passed, a copy of which was furnished to the appellant. Accordingly, the petitioner /appellant was entitled to challenge the same in accordance with law. The Hon ble High Court further directed the Revenue to file its counter affidavit in writ petition. Thereafter, the Hon ble High Court by its order dated 22.05.2018 disposed of the writ petition taking note of the provisional release a .....

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