2019 (6) TMI 577

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..... ding finalisation of the investigation, at the most within a period of two weeks from today. The above undertaking is hereby recorded. With respect 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 th .....

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..... elease of the goods based on the offer made to furnish bank guarantee for the value of the goods in tune with Ext.P5 valuation taken by a Chartered Engineer, who according to the petitioner, is a valuer approved by the Department. While considering the writ petition, the respondents submitted that they are prepared to release the goods pending finalisation of the proceedings, subject to condition .....

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..... Department is delaying the matter. Secondly, it is contended that, insistence for appearance of the petitioner before the Investigating Officer, imposed as a pre-condition for release of goods will cause difficulty, because the petitioner is at present abroad. It is contended that a statement of the petitioner under Section 108 of the Customs Act has already been recorded. 4. The .....

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