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TMI Blog2015 (12) TMI 856X X X X Extracts X X X X X X X X Extracts X X X X ..... e Appellant. None, for the Respondent. ORDER Revenue has filed appeal along with Stay Application against Order-in-Appeal Nos. CC(A)CUS/ICD/301/2014, dated 25-4-2014. 2. In this case, the respondents were allowed vide Dy. Commissioner's letter dated 11-2-2014 provisional release of the seized goods imported by them under Bill of Entry No. 2924132 on payment of differential duty of Rs. 38, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eaking orders. The impugned order has also been issued, without hearing the appellant. 5. Therefore, the letter of provisional release is set aside, with a direction to the field officer for issue of a quick provisional release order within 21 days of receipt of this order and also taking into consideration case laws, available on the subject." 4. Revenue is in appeal on the ground tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he question of the appropriateness of conditions, with respect to provisional clearance and, therefore, this Court is of the opinion that the impugned order is appealable." 6. In the light of the order of the High Court of Delhi, which has not been stayed or set aside, Board's Circular dated 4-9-2013 is of no consequence. Merely because an SLP is proposed to be filed against the said orders ..... X X X X Extracts X X X X X X X X Extracts X X X X
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