9911796707
TMI Blog2012 (9) TMI 599X X X X Extracts X X X X X X X X Extracts X X X X ..... ice - To provisionally release of the goods, the authorities have to safeguard the revenue with regard to duty, redemption fine and penalty if any - appellant shall pay the differential duty as provisionally assessed X X X X Extracts X X X X X X X X Extracts X X X X ..... uise of HMS. The same were seized under Section 110 of the Customs Act and panchnama was drawn. Thereafter, further investigation took place and investigations were done, statements were recorded of the appellants. As the goods were incurring heavy demurrage charges, the appellants moved an application for provisional release of the seized goods. The goods were allowed to be released provisionally subject to the following conditions :- (a) On payment of differential duty in addition to the duty already paid of Rs. 8,78,023/- on TR-6 challan; (b) On furnishing a bond for the full value of the seized goods i.e. Rs. 45,07,224/-; (c) On furnishing a bank guarantee equal to 25% of the full market value of the seized goods, and (d) On furnish ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trovert the report of impugned goods as per the examination of the imported goods by Chartered Engineer, no report of the chartered engineer was supplied to them. Therefore, the condition prescribed in the order are not correct. Moreover, he also submitted that the value taken in the order is also not correct. He also submitted that in this case, the last statement of the appellant was recorded on 23rd Feb 2011 and thereafter, no investigation was conducted and vide order dated 31-5-2011, the DRI has offered provisional release of the impugned goods. Therefore, the impugned goods are not required for further investigation. He further submitted that the condition (d) of the order dated 31-5-2011 for provisional release is in gross violation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re, as held by the Commissioner in the impugned order that the goods are further required to investigation to ascertain the end use of the material, the goods are required to be seized and the extension of the seizure of goods for another six months to issue show cause notice is justified. 8. Heard both sides. 9. On hearing both sides, it is a case of provisional release of the impugned goods. Therefore, we are deciding the stay applications as well as appeals both at the same time together. 10. On a careful consideration of the submissions made by both the sides, we find that the objection raised by the leaned DR is that it is not as executable order, cannot be challenged by way of appeal. As in this case, a show cause no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssification or valuation. If the condition is allowed, the department can allege any valuation and continue to have goods under detention unless the aggrieved party withdraw the challenge of valuation. The same will amount to denial of justice. To provisionally release of the goods, the authorities have to safeguard the revenue with regard to duty, redemption fine and penalty if any. 13. With regard to the description of goods, a representative sample can be drawn. In this case, it is an admitted fact that HMS is in shape of old and used compressors of various types and sizes without gas. The contention of the learned DR that in this case, representative sample cannot be drawn is not sustainable as, representative sample can be drawn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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