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TMI Blog2019 (9) TMI 1093X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment u/s 18 of CA - Rejection of declared value - enhancement of value - HELD THAT:- It is not disputed that the petitioner has already filed the Statutory Appeal under Section 128 of CA assailing the Final Assessment Order dated 27.08.2019 before the Commissioner of Customs (Appeals). It is also not in dispute that the petitioner has deposited an amount equal to 7.5% of the demanded differe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Persons to supplement their protein intake. 2. It transpires that one of the consignment pursuant to a composite contract for a year, imported vide Bill of Entry No. 3442737 dated 29.05.2019, was detained by the Customs Authorities on the ground of under valuation of the price of imported goods. The petitioner-a proprietor concern, made an application for provisional assessment under Section 18 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g of the aforesaid order dated 13.08.2019 led the petitioner to file the Second Writ Petition bearing CWP No. 21886 of 2019 for challenging the same. Since the petitioner did not accept the enhanced assessed value, the Department in terms of Section 17(5) of "The 1962 Act" was constrained to pass the required speaking order dated 27.08.2019. Resultantly, the petitioner has filed another/Third Writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the petitioner having been availed, the only surviving dispute in writ petition bearing CWP No. 27022 of 2019 pertains to the release of goods lying detained in the Custom Bonded Warehouse under the custody of the Customs Department. Counsel for the parties are also agreed that as per scheme of the Customs Act, 1962, there is no provision for ordering the release of the detained goods during p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 27.08.2019 within three (03) months from the date of receipt of certified copy of this order. We also direct that the detained goods of the petitioner shall be released on furnishing of security other than bank guarantee or cash to the satisfaction of the Proper Officer for the remaining demand of differential duty. The Proper Officer shall also issue the detention memo to facilitate the release ..... X X X X Extracts X X X X X X X X Extracts X X X X
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