9911796707
TMI Blog2021 (7) TMI 768X X X X Extracts X X X X X X X X Extracts X X X X ..... ms during the investigation only before the passing of any formal adjudicating order confirming the duty. Under the circumstances, it is found that the appellant has established his bona fides. The appellants have requested to set aside the conditions of provisional release. The ends of Justice would be met if the amount of Bank Guarantee to be given is modified suitably, while keeping the cond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowed the provisional; release of goods subject to furnishing a Bond for ₹ 65,79,899/- and a Bank Guarantee of ₹ 30,00,000. 2. Learned Counsel for the appellants submits that the appeal, though against an administrative order, is maintainable under Section 129(A) of the Customs Act, 1962 as held in (i). CC, Chennai-II Vs Novel Impex 2019(365) ELT 312- Mad (ii). Max Enterprises ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... artment submits that the Bank Guarantee is fixed looking in to the duty liability and interest etc. involved and therefore, no intervention by the bench is required. 5. Heard both sides and perused the records of the case. On going through the case law cited, we are of the considered opinion that the appeal is maintainable under Section 129(A) of the Customs Act, 1962. The appellants claim that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conditions of provisional release. We find that setting aside the same would place revenue interests in jeopardy. At the same time we need to take in to account the hardship of the appellant and the financial losses they have undergone. Therefore, we find that ends of Justice would be met if the amount of Bank Guarantee to be given is modified suitably, while keeping the condition of Bond as it is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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