2020 (10) TMI 871

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..... ue of goods for the purpose of assessment that would prohibit the Single Member Bench to hear the appeal as contemplated in Section 129C(4)(b) of the Customs Act, 1962. On the other hand, it is concerned with the requirement of production of a certificate from BIS Authority for release of goods - Therefore, having regard to the fact that the goods are live consignment on which earliest possible he .....

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..... n his order dated 26th June 2020 that the goods are liable for confiscation under Section 111(d) of the Customs Act, 1962, who also imposed penalty of ₹ 1,50,000/- on the appellant under Section 112(a) of the Customs Act. He submits that the goods are electronic item which would become obsolete and non-useable if not released early, for which he pray to allow the early hearing application an .....

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