TaxTMI 
TaxTMI 
2022 (2) TMI 310
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....21 vide Annexure-B and the Seizure order dated 16.09.2021 vide Annexure-E and all consequential proceedings arising therefrom. Petitioner also seeks issuance of a direction to the respondents to accept the amount of Rs. 1,85,21,891.40/- already paid by the petitioner towards the effective rate of duty and interest as the computed liability of the petitioner for the alleged misclassification of the Product by the respondents as paid on suo motu basis and for consequential reliefs. 2. Heard Sri.Chinmay Pradip Sharma, learned senior counsel appearing on behalf of Sri.Ajay Nandalike, learned counsel for the petitioner and Sri.Jeevan J.Neeralgi, learned counsel appearing for the respondents and perused the material on record. 3. The mat....
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....sfies the differential duty demand together with interest, penalty etc., made by the respondents to the petitioner and that no sum was due and payable apart from the aforesaid amount already paid by the petitioner to the respondents. 6. In response thereto, learned senior counsel for the petitioner on instructions, submits that the aforesaid amount of Rs. 1,85,21,891.40/- had been voluntarily deposited by the petitioner to the respondents and that the said deposit was not made under protest. The said submissions made by the learned senior counsel as well as the learned counsel for the respondents were placed on record as can be seen in the aforesaid order dated 26.11.2021. Accordingly, in the said order dated 26.11.2021, the respondents we....
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.... paid by the petitioner voluntarily and not under protest, the aforesaid conditional order directing provisional release of goods subject to various conditions is clearly illegal and the same deserves to be quashed. 9. Per contra, learned counsel for the respondents submits that the said Provisional release order dated 03.12.2021 would be followed by a formal order after releasing the goods in terms of the earlier orders of this Court and as such, the question of quashing the provisional release order does not arise. 10. I have given my anxious consideration to the rival submissions made by both the parties. 11. A perusal of the aforesaid order styled as "Provisional release order" dated 03.12.2021 would clearly indicates that the....