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TMI Blog2016 (7) TMI 1160X X X X Extracts X X X X X X X X Extracts X X X X ..... rom November, 2015. Till date, there was no prohibition or any restraint on the department to pass an order of provisional assessment or to issue show cause notice and take up the adjudication proceedings themselves. Now allowing them to again consider the request for provisional release of goods and pass an order in that regard would be an exercise in futility. Now that everything is disclosed and placed before this Court, we do not think that any further time should be wasted. The consignment lying with the Customs serves nobody's purpose. - Writ petition disposed off with directions. - WRIT PETITION NO. 1708 OF 2016, CIVIL APPLICATION NO. 612 OF 2016 - - - Dated:- 7-3-2016 - S. C. Dharmadhikari And A. A. Sayed, JJ. Mr. Sujay N. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dge the issue. If indeed the signatory to the letter dated 19th February, 2016, was a competent authority or official, then, the Commissioner should not have in the first instance, conducted a hearing and secondly made over the file to this Additional Commissioner. This clearly means that the issue is pre-judged and now there is no hope of any fair and reasonable treatment, leave alone justice. This Court, therefore, must take a strong view of the proceedings and the infraction of its order. 3. Mr. Kantawala also relies upon the affidavit-in-reply now filed and by the Deputy Commissioner of Customs disclosing the entire stand and on merits. Mr. Kantawala, therefore, submits that in the light of the affidavit-in-reply affirmed by the Depu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are of the opinion that interest of justice would be served if we pass the following order :- (a) On the petitioner allowing the department officials to take photographs of the TV sets and equally to seize any materials and documents in relation to the sets and furnishing a bond in the sum of ₹ 1.28 crores and a bank guarantee of ₹ 25,00,000/- within a period of one week from today, the goods shall be provisionally released. (b) The provisional release by this Court pursuant to this order is without prejudice to the rights and contentions of both sides. (c) This order will not prevent the respondents from issuing a show cause notice and passing appropriate order all in accordance with law. (d) This order and directi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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