TMI Blog2018 (7) TMI 1018X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner complies with the terms and conditions of the provisional release order. Therefore, the goods continue to be under seizure. If the goods are under seizure and merely because a provisional release order is passed, there is no justification for continuation of the attachment of the petitioner's bank accounts. Petition allowed - decided in favor of petitioner. - Writ Petition (L) N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cription and value of the goods imported. The details of the consignment imported, Bills of Entry, etc., are set out in para 4 of the petition. Then he was served with summonses by the DRI. He appeared in pursuance thereof but he was arrested pursuant to an arrest memo, the details of which as well are provided. 4. The allegation is that the petitioner is the proprietor of M/s. Industrial Pip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed time to Mr. Jetly to take instructions. 7. On instructions, Mr. Jetly states that the Competent Authority has passed an order dated 3-5-2018 approving the provisional release of the goods but by imposing conditions. 8. We say nothing about this order or its merit and the contentions in that regard are kept open. We are aware that the petitioner can challenge this order in appropriate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d and together with the seizure of the goods/imported consignment and simultaneously attach the bank accounts. This presupposes that the liability to pay the duty is admitted and equally the evasion. Far from it, there is a dispute and the authorities have to act in accordance with law and if they have passed an order that does not mean that the petitioner cannot challenge it or must accept it. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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