2013 (3) TMI 661 - HC - Customs

Provisional release of goods - Held that - In the aforesaid view of the matter, the writ application is Patna High Court CWJC No. 3784 of 2013 (3) dt.04-03-2013 disposed of with a direction to the respondents to release the betel nuts and the vehicle of the petitioners in terms of the order dated 17.1.2013 passed in the aforesaid case after due verification in terms of Section 110A of the Customs Act and after fixing a reasonable value for the Bank guarantee to be produced by the petitioners in that regard - Decided in favor of the assessee.

Summary

The High Court of Patna disposed of the writ application in favor of the petitioners, directing the Customs Department to release the betel nuts and the vehicle after verification and setting a reasonable value for the bank guarantee. The decision was based on a previous order dated 17.1.2013 in a similar case. The Court did not consider the issues raised in the writ application on merits.