2017 (1) TMI 1395

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..... d amount, and thus, the imposition of 100% duty in the circumstances, is onerous considering the nature of the goods - the petitioner is directed to deposit 20% of the differential duty, in terms of the provisional order and also comply with the other conditions - respondents are directed to release the goods provisionally - petition allowed - decided partly in favor of petitioner. - W.P. (C) 477 .....

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..... ported from China. The goods were seized on 10.11.2016 when the customs authorities were of the opinion that the importer/petitioner had undervalued the imported goods. The petitioner sought provisional release of the goods, which resulted in the impugned order whereby the Commissioner - as a pre-condition for release, directed deposit of 100% differential duty or bank guarantee for the same amoun .....

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..... ering the nature of the goods. Having regard to these circumstances, the petitioner is directed to deposit 20% of the differential duty, in terms of the provisional order and also comply with the other conditions (save and except requirement of 25% of bank guarantee in the impugned order). The respondents are directed to release the goods provisionally. All rights and contentions of the parties .....

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