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TMI Blog2018 (7) TMI 108X X X X Extracts X X X X X X X X Extracts X X X X ..... 1405/2018-DB - Final Order No. 52384/2018 - Dated:- 2-7-2018 - HON BLE SHRI ANIL CHOUDHARY, MEMBER (JUDICIAL) And HON BLE SHRI BIJAY KUMAR, MEMBER (TECHNICAL) For the Appellant : Ms.Anjali J. Manish, Advocate For the Respondent : by Sh.R.K. Majhi, , DR ORDER Per Anil Choudhary: The appellant, M/s. Wide Impex have filed the present appeal being aggrieved with the terms of the provisional release, with regard to goods imported vide Bill of Entry No.4355561 dated 11.12.2017 against the impugned order dated 27.04.2018. 2. The terms of the provisional release, as per the impugned order, are as follows:- (i) furnishing of bank guarantee of ₹ 34,06,418/- (covering differential duty, redemption fine and penalty und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tting wheel abrasive etc. against another commercial invoice No.WI02122017 dated 2.12.2017 for USD 14,180,26, for which on arrival of the goods, the appellant filed another bill of entry N0.4674396 dated 4.1.2018 and assessable value was declared at ₹ 10,28,922.30 and the duty payable being ₹ 2,77,736/-. Upon payment of duty plus fine of ₹ 5,000/- the goods as per the second bill of entry were given out of charge on 5.1.2018. 4. As per the seizure memo dated 30.01.2018, the goods as per the first Bill of Entry dated 14.12.17 were examined by the officers of SIIB Branch, ICD, Tughlakabad, New Delhi. In presence of CHA Representative. The goods were found as declared, save and except Teflon tapes were in 24 nos. against t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. Accordingly, the petitioner /appellant was entitled to challenge the same in accordance with law. The Hon ble High Court further directed the Revenue to file its counter affidavit in writ petition. Thereafter, the Hon ble High Court by its order dated 22.05.2018 disposed of the writ petition taking note of the provisional release and alternative remedy before this Tribunal. The Hon ble High Court also noted the submissions of the appellant that the value of the goods about ₹ 12 lakhs , where the condition imposed to furnish the bank guarantee of about ₹ 24 lakhs along with bond for ₹ 64.84 lakhs. The Hon ble High Court kept all the issues open with direction to this Tribunal to grant an early hearing in the matter. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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