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2021 (2) TMI 1100

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..... ent is best left to the authorities as it involves examination of documents and relevant material. The respondents are thus directed to commence proceedings for investigation, issue a show cause notice at the earliest, complete adjudication and pass an order-in-original within a period of two months from today. Condition imposed for provisional release - HELD THAT:- The direction to the petit .....

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..... espondents : Mrs.R.Hemalatha Senior Standing Counsel ORDER The petitioner challenges order dated Nil.10.2020 in response to application filed by the petitioner seeking direction to release goods imported vide bill of entry No.8622890 dated 28.08.2020 in terms of Section 110A of the Customs Act, 1962 ( Act ). 2. The dispute on merits relates to the county of origin of the consignment. I .....

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..... n the direction to the petitioner for furnishing of PD bond and bank guarantee covering the component of anti-dumping duty. However, the levy of fine and penalty at this stage is, in my view, pre-mature and this condition is thus dispensed with. 5. In the course of adjudication, the respondent /authorities will make a reference to the CAROTAR, 2020 (Rules of Origin under Trade Agreements (FTA/P .....

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