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2017 (9) TMI 541

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..... the first respondent. However, this Court is conscious of the fact that because of the provisional release, the ongoing investigation should not be hampered - there will be a direction to the first respondent to provisionally release the goods in terms of the order dated 16.06.2017 - petition allowed. - W. P. No. 19767 of 2017 - - - Dated:- 10-8-2017 - T. S. Sivagnanam, J. For Petitioner .....

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..... er SIIB report b) Furnishing of a Bank Guarantee for 30% of the differential duty of ₹ 460000/- and c) Execution of a personal Bond for the total value of the goods i.e, for ₹ 5105681/- 4. The learned counsel for the petitioner submitted that the conditions imposed in Clause (b) and (c) above have been complied with. However, when the petitioner went to remit duty, as directed .....

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..... d counsel for the second respondent could have been accepted if the first respondent has not exercised his statutory powers and granted provisional release. As long as the order passed by the first respondent remains intact, the second respondent cannot sit in judgment over the order of the first respondent. However, this Court is conscious of the fact that because of the provisional release, the .....

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