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2019 (5) TMI 1036

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..... ion exercised by the learned Writ Court and the direction issued therein. Considering the peculiar facts and circumstances of the case, we decline to interfere with the order and direction issued by the learned Writ Court. Accordingly, the writ appeal fails and is dismissed. No costs. Consequently, connected miscellaneous petition is closed. Appeal dismissed. - W.A.No.1374 of 2019 And C.M.P.No.9448 of 2019 - Dated:- 16-4-2019 - Mr. Justice T.S. Sivagnanam And Mrs. Justice V. Bhavani Subbaroyan For the Appellant : M/s.R.Hemalatha For the Respondent : Mr.S.Baskaran JUDGMENT T.S.SIVAGNANAM, J. Heard M/s.R.Hemalatha, learned counsel for the appellant and Mr.S.Baskaran, learned counsel for the respondent writ petitioner. With the consent on eith .....

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..... ] and the decision of the Division Bench of this Court [to which one of us (V.Bhavani Subbaroyan,J.) was a party] in the case of Assistant Commissioner of Customs, Chennai vs. Kanishka Enterprises [2018 (361) ELT 465 (Mad.)]. Further, it was contended that the subject issue pertain to only valuation dispute and the appellant Department without conducting any market enquiry or referring to the contemporaneous imports effected has imposed such an onerous condition. The Department/appellant resisted that the prayer sought for by contending that there are several cases where the Court directed the importers to deposit 50% of the enhanced duty and relied on certain decisions of this Court to support their contention. Further, reliance was placed .....

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..... in the impugned order. However it is to be pointed out that Circular No.35/2017-Customs dated 16.08.2017 applies to the case of provisional release where the goods were seized and import is not allowed. Therefore, we do not agree with the finding rendered by the learned Single Bench that the Circular will not be applicable to the case relating to provisional release. 5.Be that as it may, it has to be seen that as to whether there is any error in exercise of discretion by the learned Writ Court. M/s.R.Hemalatha, learned counsel for the appellant is right in her submission by contending that the decision in the case of Navshakti Industries Pvt. Ltd. (supra) cannot be uniformly applied in all cases, since the matter concerns provisional releas .....

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