9911796707
TMI Blog2013 (9) TMI 919X X X X Extracts X X X X X X X X Extracts X X X X ..... that the petitioner's goods which were covered under bill of entries dated 15th March, 2012 were cleared by Custom Authorities at the Airport. However, they were seized by the Intelligence Officer for further investigation under punchnama dated 17/18.3.2012 in Special Economic Zone (SEZ) Unit in Noida. The petitioner's case is that an order of provisional release has been issued on 18th April, 2012 which has been filed at page-108 of the paper books directing the provisional release on the following four conditions: "a. A bond for Rs.67(Sixty Seven) crore and a Bank Guarantee for Rs.16.75 (Sixteen point seven five) crore for safeguarding government revenue to be furnished by M/s Kundan Rice Mills Limited, NSEZ, Noida. b. A declaration to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has directed the respondents to furnish a bank guarantee of 30% of the differential duty. Learned counsel for the petitioner submits that condition no. 'b' by which the petitioner is foreclosed from challenging/disputing the identity and value of goods at a later stage is onerous and unreasonable. Sri R.C. Shukla, learned counsel for the respondent submits that against the order dated 18th April, 2012, the petitioner has alternative remedy by way of filing an appeal under Section 129-A of the Customs Act. He further submits that in pursuance of the circular dated 4th January, 2011, paragraph-4, the petitioner is liable to give an appropriate security to the entire goods. He has relied on para-4(a) of the circular. Considered the respecti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ortation" para-4 & 4(a) on which reliance has been placed by Sri R.C. Shukla, learned counsel for the respondents is reproduced below:- "4. Seizure should be resorted to only when the Customs officers have a reason to believe that the goods in question are liable to confiscation under the Customs Act, 1962 and thereafter the provisions of Section 110A of the Customs Act, 1962 would come into play. However, there may be situations when the goods are to be detained for purpose of tests etc. to confirm the declaration. In such cases the endeavour should be to quickly undertake the necessary action (test / enquiry etc.) and take appropriate legal action thereafter so that the period of detention is kept to the minimum. Thus, the following cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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