9911796707
TMI Blog2011 (7) TMI 477X X X X Extracts X X X X X X X X Extracts X X X X ..... , J. Appearance: Appeared for Appellant : Shri Saurav Kirpal & Sh. Satish Pandey, Advocates Appeared for Respondent : Shri Fateh Singh, DR Per Ashok Jindal : The appellants are in appeal against the impugned order for imposing certain conditions for provisional release of the goods involved in the impugned Bills of Entry along with the Misc. application for early hearing of the appeal. As the matter has been listed today, therefore, the application for early hearing has become infructuous, hence dismissed. 2. The facts of the case are that on specific information, the DRI detained 13 containers of the appellants for examination and two containers of M/s Vipula Exports. The detained containers have been examined and during the course ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Six Thousand Eight Hundered and Twenty Two only) recovering value of the seized goods; (ii) Payment of duty on enhanced value and anti dumping duty as applicable; and (iii) On payment of an amount equal to 25% of duty towards penalty, if any, to be imposed at the time of finalisation of case., 4. He submitted that although the conditions imposed were harsher but as they were incurring heavy demurrage, they complied with these conditions for provisional release of their goods contained in 41 consignments but they are not agree with those conditions also. Therefore, the impugned order be modified with the conditions as levied by Delhi High Court in the case of Navshakti Industries Pvt. Ltd. Vs. CCE reported in 2011 (267) ELT 483 (Del.) 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n cases to cases basis, therefore, I do not rely on the said decision. As for earlier consignment of the appellants, the conditions have been imposed for the release of the goods as enumerated hereinabove which are also harsher to the appellants but as the appellants has not contested the same to avoid further detention and demurrage. In the facts and circumstances of the case and to secure the revenue involved. 9. I direct the authority to release the goods contained in 13 containers discussed in the impugned order on the following conditions :- (a) On execution of bond with solvency certificate for the value of the seized goods under these 13 containers. (b) Payment of differential duty as well as anti dumping duty as applicable and ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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