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2021 (10) TMI 323

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..... ed 13th April, 2021 for provisional release of goods in question in accordance with law and by passing a reasoned and speaking order and considering for imposition of softer condition for provisional release in view of the fact that petitioner's money amounting to more than ₹ 98 lacks has already been deposited with them and further that the respondents themselves are not able to pass th .....

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..... n question and also against the inaction on the part of the respondents authority concerned to consider the representation/application of the petitioner dated 13th April, 2021 made before the respondents concerned for provisional release of the goods imported in question. Mr. Dey, learned advocate appearing for the respondents/customs authority submits that in view of the Board's instruction d .....

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..... by the petitioner in his representation dated 13th April, 2021. He further submits that the condition of provisional release of the goods in question by asking the petitioner for further cash deposit security amounting to ₹ 8,46,903/- is highly unreasonable and arbitrarily since already ₹ 98,10,895/- has been deposited with the respondents in respect of the same transaction. Consid .....

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..... etitioner should not have been penalized. Respondents/ Principal Commissioner of Customs (Port) shall consider and dispose of the aforesaid representation of the petitioner dated 13th April, 2021 by giving opportunity of hearing to the petitioner or its authorised representative and also taking into consideration the observation made in this order, within four weeks from the date of communicati .....

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