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TMI Blog2018 (6) TMI 533X X X X Extracts X X X X X X X X Extracts X X X X ..... dent Per: Archana Wadhwa: Both the appeals are being disposed of by a common order as they arise out of the same set of facts and circumstances and the same impugned order denying provisional release of the imported goods, pending adjudication. 2. After hearing both sides, I find that the appellants filed Bills of Entry and made declarations about the imported goods being garment accessories, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oduced the correspondence from the supplier to that effect. However, Revenue seized the goods including the declared as also non-declared. 4. Pending adjudication, the appellant made a prayer for provisional release of the goods, which stand rejected by the impugned order. It is also seen that the appellant approached the Hon'ble High Court of Delhi who vide their Order dated 29.01.2018 directed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bserved that at this stage, to release the goods provisionally is not in the public interest. 6. Ld. Advocate appearing for the appellants submits that Sh. Amardeep was only a financer of the goods and it is the appellant, who hold the IEC no. and filed Bills of Entry. As per the Customs law, one who files the Bills of Entry is the importer and the financer has no role to be examined by the Custo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and is pending adjudication. Drawing my attention to the proposal made in the show cause notice especially in the case of M/s Excel Enterprises, he submits that the proposal is for absolute confiscation of drones only and in respect of other items the proposal is for confiscation only. This clarifies that only drones would get covered under the prohibited item requiring absolute confiscation. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the declared goods as also the other goods which may be redeemable on payment of some fine should be considered liberally, within a period of fifteen days on expiry of one month. The appellant undertake not to insist upon the provisional release of the goods which are either prohibited items or stands imported in violation of other rules like IPR. In this case also their request for re-export o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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