TMI Blog2018 (12) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... aring before the assessing officer on Monday, 3rd December, 2018 and thereafter whenever called for by the respondents. We are satisfied with the explanation given by the petitioner's director in his affidavit-in-rejoinder dated 29.11.2018 for not responding to the summons. This coupled with the assurance given to us that the petitioner's director would cooperate with the investigation and mak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Mr. Pradeep S. Jetly for the Respondents P.C.: 1. This petition under Article 226 of the Constitution of India seeks a direction to Deputy Commissioner of Customs (Respondent No. 3) to provisionally release the perfumes / deodorants which were imported under Bill of Entry dated 9.9.2018 and seized under Section 110 of Customs Act, 1962 ( the Act for short). This provisional rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 's application under Section 110A of the Act. 3. Mr. Jetly, the learned counsel for the Revenue, submits that the petitioner is not cooperating and it has become difficult for the respondents to carry forward their investigation. This as the summons served upon the address given by the petitioner in the bill of entry as well as in the petition were received back by the Customs on the ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er whenever called for by the respondents. On instructions, Mr. Singh states that the petitioner's director will cooperate with investigation. 5. In the above view, we are satisfied with the explanation given by the petitioner's director in his affidavit-in-rejoinder dated 29.11.2018 for not responding to the summons. This coupled with the assurance given to us that the petitioner's ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... support of its application dated 30.10.2018 for provisional release of seized goods . The petitioner is permitted to do so. Mr. Jetly, the learned counsel for the Revenue states that within a period of two weeks of the petitioner filing their additional representation, the application dated 30.11.2018 for provisional release of the seized goods would be disposed of in accordance with law. 8. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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