2012 (7) TMI 922

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..... cation dated 20.03.2012 issued by respondent no.3 wherein the conditions have been stipulated for provisional release of goods imported by the petitioner vide bill of entry no.5582659 dated 27.12.2011. The petitioner is aggrieved by the fact that the conditions contained therein are harsh and as a matter of fact contrary to dicta of this court in Nav Shakti Industries Pvt. Ltd. Vs. Commission .....

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..... r release of goods pending adjudication, if any, which may be commenced in this behalf. As a matter of fact, Mr. Shankar submits that their seems to be some lacuna in the Customs Act, 1962 (Customs Act) in the sense that, the provisions of Section 110A of the Customs Act would apply only if there is a pending adjudication but in this matter even a show cause notice is not issued. In one sense .....

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..... munication. On the other hand, Mr. Shankar submits that if the petitioner is required to take recourse to an alternative remedy by way of an appeal the adjudication should take place at the earliest as the petitioner is suffering on account of continued delay in the release of goods. I tend to agree with the submissions of the respondent that the petitioner should be relegated to an alte .....

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