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TMI Blog2021 (3) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... or Respondent Nos. 1 to 4. P.C.: Heard Mr. Dharmadhikari, learned counsel for the petitioner and Mr. Jetly, learned senior counsel along with Mr. Mishra, learned counsel for Respondent Nos. 1 to 4. 2. Petitioner which is a private limited company is engaged in the business of trading in imported articles of gold i.e. images of different deities which are decorative images made out of gold sheet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alled against by the petitioner, appellate authority noted that petitioner was not heard either before re-classification or before re-assessment; thus principles of natural justice were not followed. Consequently, by the order in appeal dated 09.10.2020 the order in original was set aside and the matter has been remanded back to the proper officer for remedial action. 5. However, no decision has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without insisting on any bank guarantee. 7. Without expressing any opinion at this stage, we are of the view that it would be in the interest of justice if a decision is taken by the proper officer for release of the imported goods of the petitioner for home consumption either on the basis of provisional assessment or under section 110A of the Customs Act, 1962. 8. Let such decision be taken wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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