TMI Blog2020 (2) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... o account by the adjudicating authority while disposing of the representation made by the appellants before him. The ends of justice will be met if the adjudicating authority is directed to consider the representation dated 6.12.2019 made by the appellant before him - Appeal allowed by way of remand. - Customs Appeal No. 88271 of 2019 - A/85037/2020 - Dated:- 10-1-2020 - HON BLE MR. S.K. MOHANTY, MEMBER (JUDICIAL) AND HON BLE MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL) Shri M.S. Murthy, Advocate for the Appellant Shri Ramesh Kumar, Authorized Representative for the Respondent ORDER PER: SANJIV SRIVASTAVA The appellant has filed this appeal against the letter dated 25.11.2019 of the Deputy Commissioner of Custo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... subject matter of this appeal; Relying on the decision of Bombay High Court in the case of Commissioner of Customs (Import-I) V/s S.S. Offshore Pvt. Ltd. 2018 (361) E.L.T. 51 (Bom.) the present appeal before the Tribunal is maintainable and needs to be considered. He submitted that against imposition of such condition, he has also made representation before concerned authorities vide the letter dated 16.12.2019. The tribunal should direct the concerned authorities to consider above application and pass suitable order for modifying the earlier order dated 25.11.2019 which as per him imposes a very harsh conditions for provisional release of the seized goods; Since the matter is in respect of a live consignment, the representati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d imported goods pending adjudication under Section 110A of the Customs Act, 1962 reg . These also should be taken into account by the adjudicating authority while disposing of the representation made by the appellants before him. 7. Thus in our view the without going into issues relating to maintainability etc, in our view the ends of justice will be met if the adjudicating authority is directed to consider the representation dated 6.12.2019 made by the appellant before him. While directing so we do not make any observations on the merits of representation and adjudicating authority is free to reconsider and re-determine the value of Bond and quantum of security. Since the matter is in relation to live consignment adjudicating authori ..... X X X X Extracts X X X X X X X X Extracts X X X X
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