2014 (2) TMI 1263

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..... horities. In this case, admittedly the Customs authorities are in possession of 270 bales of the goods. Out of those 270 bales, Mr. Chowdhury, learned Advocate pointed out that by the impugned order, 70 bales were released. Held that:- in the facts and circumstances of the case, pre-deposit could not have been claimed or directed to be made. Therefore, the order to that extent is wrong and is .....

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..... penalty has been levied in respect of the goods which are not under the control of the Customs authorities. In this case, admittedly the Customs authorities are in possession of 270 bales of the goods. Out of those 270 bales, Mr. Chowdhury, learned Advocate pointed out that by the impugned order, 70 bales were released. The Customs authorities have not even released these 70 bales and are in posse .....

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