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TMI Blog2018 (12) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... for Bill of Entry No.3081944 - On Execution of Bond and Bank Guarantee as above, the Adjudicating Authority shall grant the provisional release of the consignment. The appeal filed by the Appellant is restored and disposed off in the above manner. - MA-76143/18 & 76813/18 & Cus. Appeal No.76281/18 - MO/75822-75823/FO/76680/2018 - Dated:- 20-9-2018 - SHRI P.K. CHOUDHARY, MEMBER (JUDICIAL) And SHRI BIJAY KUMAR, MEMBER (TECHNICAL) S/Shri B. K. Singh S.M. Aktar, both Advocates for the Appellant (s) Shri S. K. Naskar, Asstt.Commr. (AR) for the Revenue ORDER Per Shri Bijay Kumar : The present Misc. Application is filed by the applicant/appellant in pursuance of the order of the Hon ble Calcutta High Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r within a period of four weeks from the date of communication of this order. DRI shall be at liberty to intervene before the Tribunal and it shall be open to the Tribunal to re-examine the security terms upon hearing the parties before it. 4. As mentioned above, the Hon ble High Court has directed the issue to be decided within four weeks from the communication of the order dated 6th July, 2018. This Tribunal received the order of the Hon ble High Court on 08.08.2018. In response of the order of the Hon ble High Court, the appellant filed a Miscellaneous Application No.76813/2018 dated 08.08.2018, which came up before the Tribunal on 17.09.2018. The matter was adjourned to 20.09.2018 at the request of both the ld.Advocate on be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the other hand, the ld.Advocate appearing on behalf of the appellant stated that the value of the seized goods which were based on NIDB data, was considered earlier by this Tribunal, while modifying the condition of provisional release vide its Order dated 15.05.2018 However, he has provided a fresh copy before the Bench, which reflected that the enhanced prices by the assessing authority are in the range of NIDB data. The Respondent Commissioner/DRI have not provided the basis of value based on Estimated Price in spite of specific direction from the Hon ble High Court, which only suggested that they have no reliable price available with them and estimated. Price has been estimated without any evidence and in an arbitrary manner, without ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the quantum of Bank Guarantee is sufficient enough to cover the duty, redemption fine and penalty likely to be imposed during the adjudication taking into consideration, the various Circulars issued by the CBEC. 12. The ld. Advocate has also stated that since the consignment is pending clearance for more than one year, huge amount for demurrage/detention has been incurred in respect of the said consignment and therefore, requested for waiver of the demurrage and detention charges. However, this issue can be raised before the adjudicating authority at the time of final hearing of the matter. 13. The Misc. Application No.76143/2018 filed by the Department earlier is also disposed off. 14. In the result, the appeal filed by the A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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