TMI Blog2022 (11) TMI 602X X X X Extracts X X X X X X X X Extracts X X X X ..... elease order dated 01.09.2021 shall stand. Appeal disposed off. - Customs Appeal No. 86341 of 2022 - A/85936/2022 - Dated:- 20-9-2022 - HON BLE MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL) AND HON BLE DR. SUVENDU KUMAR PATI, MEMBER (JUDICIAL) Shri Jhamman Singh, Advocate, for the Appellant Shri D.S. Maan, Deputy Commissioner, Authorised Representative, for the Respondent ORDER PER: SANJIV SRIVASTAVA This appeal has been filed by the appellant against Order-in- Appeal No. PUN-CT-APP-II-VNT-222-2021-22 dated 25.03.2022 passed by the Commissioner of Central Tax (Appeals-II), Pune. By the impugned order, the Commissioner (Appeals) has held as follows:- 9.0 In view of the above, I pass the following order. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, JNCH for drawal of samples from the detained containers. Due to detention of shipment and delay leading to cancellation of export order, the appellant on 29.05.2021, 14.07.2021, 10.08.2021, 12.08.2021 and 14.08.2021 requested for provisional release of the goods. Deputy Commissioner vide letter dated 16.08.2021 informed the appellant that the adjudicating authority has accepted the request of provisional release of the containers seized under panchnama dated 04.03.2021 of declared FOB value of Rs.6,30,630/- on execution of a bond for Rs.14,00,000/- along with bank guarantee of Rs.7,00,000/-. 2.4 Out of 10 Shipping Bills covering 16 containers, the goods of three Shipping Bills have been allowed back to town unconditionally. Therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ingh, Advocate for the appellant Shri D.S. Maan, Deputy Commissioner, Authorised Representative for the Revenue. 3.2 Learned counsel submits that the issue involved in this case is only in respect of provisional release of the seized goods. For provisional release of the seized goods, they have been asked to execute a bond of about 248% of the declared FOB value of the seized goods supported by a bank guarantee i.e. 124% of the FOB value of the seized goods. Though he is ready to execute the bond as directed by the Revenue authorities, he only prays for some leniency in the security value. He submits that in similar case for the same goods, JNCH has issued provisional release order which has allowed release of goods on execution of bond ..... X X X X Extracts X X X X X X X X Extracts X X X X
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