2019 (6) TMI 577

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..... Y For The Respondents : SC,CBEC- SRI. SREELAL N. WARRIER JUDGMENT The petitioner in WP(C) No.1886/2019 is challenging the judgment of the learned Single Judge, dated 29.01.2019. 2. Goods imported by the appellant was detained by the respondents suspecting evasion of payment of customs duty. The appellant approached this Court seeking release of the goods based on the offer made to furnish ba .....

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..... h himself or through his agent. It was further insisted in the judgment that, before release of goods, the appellant shall also appear before the Investigating Officer for giving statement. 3. The judgment is impugned mainly on two grounds. One being that, no time limit is stipulated for release of the goods and therefore the Department is delaying the matter. Secondly, it is contended that, ins .....

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..... t to the other contentions regarding recording of the statement, it is undertaken on behalf of the appellant that the appellant will appear for the purpose of investigation at any point of time before the Investigating Officer, if notice/summons in that respect is issued in his address in Kerala, in advance, atleast granting time of two weeks. The said undertaking is also recorded. Subject to th .....

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