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TMI Blog2020 (7) TMI 427X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent ORDER This appeal as well as the early hearing application is filed against the impugned order whereby the Learned Commissioner communicated the order through Assistant Commissioner for provisional release of imported goods covered under Bills of Entry Nos. 7740144 dated 22.08.2018 and 8549092 dated 22.10.2018 on the condition of furnishing bond of Rs. 99,66,273/- and deposit of differ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that show cause notice is still pending for adjudication therefore, at this stage the Respondents ought not to have put harsh conditions upon the appellant for provisional release of the seized goods. He relied on the following judgments:- (a) Spirotech Heat Exchangers Private Limited vs. Union of India 2016 (341) ELT 110 (Del) Para 6. (b) G.S. Sales Corporation vs. CC, Mundra - 2016 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g under valuation of the seized goods. 5. We have carefully considered the submissions made by both sides and perused the record. We find that since a limited issue of terms of provisional release of seized goods is involved, we take up the appeal itself for disposal, after allowing the early hearing application. 6. We agree with the learned Counsel that differential duty against the bills of en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the view that justice will be done if the appellant deposit principal duty at the time of clearance of the goods and furnish a bond of Rs. 99,66,273/- with bank guarantee of Rs. 4,00,000/- with auto renewal clause. Accordingly, we hold so.
7. The appeal is partly allowed in the above terms. Early hearing application also stands disposed of.
(Order pronounced on 16.07.2020) X X X X Extracts X X X X X X X X Extracts X X X X
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