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TMI Blog2016 (12) TMI 1105X X X X Extracts X X X X X X X X Extracts X X X X ..... ,00,000/- and furnish Bank Guarantee for a sum of ₹ 2,50,000/- and on complying with both the conditions, the respondents are directed to provisionally release the seized goods under Section 110A of the Customs Act, 1962 - petition allowed - decided partly in favor of petitioner. - W. P. No. 37666 of 2016 - - - Dated:- 17-11-2016 - T. S. Sivagnanam, J. For the Petitioner : Mr.G.Derricksom For the Respondents : Mr. V. Sundareswaran ORDER Heard the submission of Mr.G.Derriksom, learned counsel for the petitioner and Mr.V.Sundareswaran, learned Senior Panel Counsel for the respondents. 2. The petitioner is before this Court for the second time seeking for the release of the goods covered under the Bill of Entry N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the labels, while considering the relevant notifications that may be produced by the petitioner and thereafter, if there is no such requirement for smaller quantities, appropriate orders may be issued for release of the items. 4. In respect of the larger quantities, it is open to the respondent, to pass appropriate orders. While considering the Bill of Entry No.5569500, if there are other oils also imported and clearance sought for under the same Bill of Entry, it is open to the respondent to consider the request made by the petitioner in respect of those items also. Needless to state that the petitioner shall appear before the respondents, within a period of one week from the date of receipt of a copy of this order. 3. In te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h are not contained in the impugned order and this is the well settled legal position. Hence, this Court is not inclined to grant time to the Revenue to improve upon the impugned order. 6. Considering the fact that the consignment has been lying in the customs since June 2016, the following order will secure the ends of justice and protect the interest of the revenue: The petitioner is directed to execute a bond for a sum of ₹ 20,00,000/- (Rupees Twenty Lakhs Only) and furnish Bank Guarantee for a sum of ₹ 2,50,000/- (Rupees Two Lakhs Fifty Thousand Only) and on complying with both the conditions, the respondents are directed to provisionally release the seized goods under Section 110A of the Customs Act, 1962 within a per ..... X X X X Extracts X X X X X X X X Extracts X X X X
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