2015 (8) TMI 1338

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..... the proceedings under N/N. 16/2015 as a duty bound officer. Certainly, in such circumstances, when there is no authorization, the officer is entitled to demand compliance of Notification No. 16/2015. Nevertheless, this Court is of the view, in view of the fact that the petitioner has already approached Appellate Authority-JDGFT, the goods shall be released to the petitioner on executing a simple .....

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..... hey say that they came to about rejection of authorization only after the import of Vitrified Tiles. Therefore, they filed an appeal before the Joint Directorate General of Foreign Trade (JDGFT). They also approached the second respondent to release the Vitrified Tiles on provisional basis based on executing a bond. They have approached this Court alleging non-consideration of their request. 2. .....

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..... tion, the officer is entitled to demand compliance of Notification No. 16/2015. Nevertheless, this Court is of the view, in view of the fact that the petitioner has already approached Appellate Authority-JDGFT, the goods shall be released to the petitioner on executing a simple bond and also giving an undertaking that in the event of rejection of appeal by the JDGFT they will pay the duty as per .....

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