2015 (12) TMI 1142

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..... cation of the conditions for release of the goods. We find the appropriate authority has passed the order for provisional release of the goods and there is no provision for modification. In the present case as the applicant filed the appeal with the delay of 74 days, therefore the application for condonation of delay is allowed subject to payment of cost of ₹ 25,000/- (Rupees twenty-five tho .....

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..... ntations for modification of the conditions for release of the goods and the applicant had not received any reply from the Customs authorities hence there is a delay in filing the appeal. 4. The Revenue opposed the application. 5. We find as the provisional release order was passed on 23-9-2013 and received by the applicant. Thereafter the applicant made three representations to the customs .....

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