TMI Blog2019 (5) TMI 1301X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on 09.11.2016. The appellant has not filed any application for provisional release of the goods during the pendency of the proceedings before the authorities below. In case the appellant had filed such an application and the same was rejected, the appellant could have filed an appeal before the Tribunal against such rejection of provisional release application. The appellant has not opted fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on for provisional release - Application for provisional release of the goods is therefore dismissed. - Application No.: C/Misc/40010/2019, C/Misc[EH]/40009/2019 In: C/42026/2018 - Misc. Order Nos. 40202-40203/2019 - Dated:- 20-3-2019 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri. A.K. Jayaraj, Advocate for the Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... option to redeem the goods on payment of fine of ₹ 12,00,000/- besides duty demand of ₹ 74,90,832/- and penalty of ₹ 6,00,000/- which has been imposed on the appellant. 2.2 He submitted that the declaration made by the appellant in the Bill-of-Entry and other documents are correct. The allegation of the Department that the price value declared as well as the classi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hearing the submissions made by both sides, it is seen that the Bill-of-Entry was filed on 09.11.2016. The appellant has not filed any application for provisional release of the goods during the pendency of the proceedings before the authorities below. In case the appellant had filed such an application and the same was rejected, the appellant could have filed an appeal before the Tribunal agains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ature of easily perishable goods. The appellant has waited for around two years and four months to file this application for provisional release. We therefore find no genuine grounds of urgency for release of the goods. The Miscellaneous Application for provisional release of the goods is therefore dismissed. 6. However, taking note of the contentions put forward by the appellant, w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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