TMI Blog2020 (7) TMI 427X X X X Extracts X X X X X X X X Extracts X X X X ..... The differential duty against the bills of entries Nos. 7740144 dated 22.08.2018 and 8549092 dated 22.10.2018 has been worked out and indicated in the show cause notice to ₹ 6,56,589/-. Also the appellant have already given bank guarantee of ₹ 13,69,682, however the same is against other bills of entries. But, since the adjudication to take place combinedly in respect of all the bills ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dh, Advocate for the Appellant Shri Shri S.N. Gohil, Superintendent (AR) for the Respondent ORDER This appeal as well as the early hearing application is filed against the impugned order whereby the Learned Commissioner communicated the order through Assistant Commissioner for provisional release of imported goods covered under Bills of Entry Nos. 7740144 dated 22.08.2018 and 8549092 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... differential duty, therefore, they may be allowed to provisional release of goods without any bank guarantee. He also submits that show cause notice is still pending for adjudication therefore, at this stage the Respondents ought not to have put harsh conditions upon the appellant for provisional release of the seized goods. He relied on the following judgments:- (a) Spirotech Heat Exchangers P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fixed by the respondent for provisional release of seized goods are correct as there is strong case in favour of the Revenue regarding under valuation of the seized goods. 5. We have carefully considered the submissions made by both sides and perused the record. We find that since a limited issue of terms of provisional release of seized goods is involved, we take up the appeal itself for disp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , at the present stage, it is premature to opine on the conclusion of the merits of the case. Considering the above facts and circumstances, we are of the view that justice will be done if the appellant deposit principal duty at the time of clearance of the goods and furnish a bond of ₹ 99,66,273/- with bank guarantee of ₹ 4,00,000/- with auto renewal clause. Accordingly, we hold so. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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