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TMI Blog2019 (3) TMI 1341X X X X Extracts X X X X X X X X Extracts X X X X ..... PER: S. SRIVASTAVA This Appeal has been filed by the appellant against the Order of Commissioner(Appeals) dated 26.11.2018. By the said Order Commissioner(Appeals) has modified the terms of provisional release of the consignment seized by reducing the bank guarantee from Rs. 18,94,220/- + Rs. 5,68,266/- to Rs. 12,00,000/- + Rs. 4,00,000/-. 2. Facts of the case are that appellant had imported a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner(Appeals) are very harsh and they should be modified as per Supreme Court decision in the case of Commissioner Vs. Navshakti Inds. Pvt. Ltd. 2011 (269) ELT A 146 (S.C.). He further submitted that even till date no notice initiating proceedings under Section 124 of Customs Act, 1962 has been issued to them. Hence goods should be released to them unconditionally in terms of Section 110(1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ths we are not in a position to be told that whether proceedings under Section 124 have been commenced or not. Revenue is not in a position to say whether 110(2) extension has been granted or not. However, since appellant have been pursuing with regard to modification of order of provisional release of the seized goods we agree to the prayer made with respect to the terms and conditions. Bank guar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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