9911796707
TMI Blog2018 (12) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... emanded the matter to the Tribunal to rehear the matter within a period of four weeks from the date of communication of its order. 2. The issue involved in this case is regarding provisional release of the seized goods belonging to the appellant wherein this Tribunal vide its Final Order No.FO/76077/2018 dated 15.05.2018, reduced the amount of bank guarantee required for the provisional release as fixed by the original adjudicating authority in terms of subject adjudication order ; to Rs. 20 lakhs for Bill of Entry No.3033470 and Rs. 15 lakhs for Bill of Entry No.3081944. 3. The Hon'ble Calcutta High Court vide its Order dated 06.07.2018, has observed as under : "Main ground on which this decision is assailed on merit is that it was DRI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of the Hon'ble High Court has given liberty to DRI to intervene in the matter before the Tribunal. 5. When the matter was called today, ld.A.R. for the Revenue submitted a copy of letter dated 17.09.2018 written by him for informing the DRI about the hearing before the Tribunal and also to depute a well conversant officer from the Department to be present before this Tribunal. The Officer presents from the Customs House and also submitted a copy of letter dated 18.09.2018 addressed to DRI written by the officer of Commissioner of Customs (Port) to Deputy/Assistant Director about the proceeding of today before the Tribunal. In spite of this communication, DRI chose to remain absent in the Court. No request for any adjournment was made on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal release of seized goods belonging to the Appellant. For better appreciation of the controversy before us, we extract the valuation of the import consignment as declared by the importer and enhanced by the Customs on the basis of NIDB data as under : Aman Exports [ B/E No. 3033470] 10. After perusing the range of contemporaneous value accepted by the Department for import of identical/similar goods as contained in NIDB, it is quite evident that the value that have been declared by the importer, has been enhanced as per NIDB data at the time of assessment of the consignments. Therefore, we have no alternative, but to accept the same for the purposes of provisional release of the goods. 11. In that situation, we find that the order dated ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
