TMI Blog2019 (9) TMI 1093X X X X Extracts X X X X X X X X Extracts X X X X ..... already filed the Statutory Appeal under Section 128 of CA assailing the Final Assessment Order dated 27.08.2019 before the Commissioner of Customs (Appeals). It is also not in dispute that the petitioner has deposited an amount equal to 7.5% of the demanded differential duty at the time of filing of the appeal. In view of the statutory alternative remedy available to the petitioner having bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plements comprising of whey proteins used by Sports Persons to supplement their protein intake. 2. It transpires that one of the consignment pursuant to a composite contract for a year, imported vide Bill of Entry No. 3442737 dated 29.05.2019, was detained by the Customs Authorities on the ground of under valuation of the price of imported goods. The petitioner-a proprietor con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessed value was enhanced, demanding a differential duty of ₹ 8,48,102/-. The passing of the aforesaid order dated 13.08.2019 led the petitioner to file the Second Writ Petition bearing CWP No. 21886 of 2019 for challenging the same. Since the petitioner did not accept the enhanced assessed value, the Department in terms of Section 17(5) of The 1962 Act was constrai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20988 21886 of 2019 in view of passing of the order dated 27.08.2019 have become infructuous. In view of the statutory alternative remedy available to the petitioner having been availed, the only surviving dispute in writ petition bearing CWP No. 27022 of 2019 pertains to the release of goods lying detained in the Custom Bonded Warehouse under the custody of the Customs Department. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cumstances, we dispose of all the three writ petitions with the direction to the Commissioner of Customs (Appeals) to decide the pending appeal filed by the petitioner against the order dated 27.08.2019 within three (03) months from the date of receipt of certified copy of this order. We also direct that the detained goods of the petitioner shall be released on furnishing of security other t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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