2014 (12) TMI 1393

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..... primary authority is to decide whether this gold articles are liable to be released to the petitioners is the authority under the Customs Act. If the gold articles brought by the petitioners are clearly identifiable and it is only for the purpose of job work, authority will not have any difficulty in releasing it. However, that has to be satisfied by the officer attached to the 4th respondent. Pet .....

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..... case registered against the second petitioner as O.R.No.1 of 2014. On account of this case, a consignment imported by them have been detained by the customs authority. Petitioners submit that the consignment was sent by Al-Salaam Jewellery, Dubai at UAE for job work and consignment has to be returned to the above consignor after completing job work. Petitioners further submit that the Development .....

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..... s are clearly identifiable and it is only for the purpose of job work, authority will not have any difficulty in releasing it. However, that has to be satisfied by the officer attached to the 4th respondent. Petitioners therefore shall make an application to release the good with documents and other relevant materials in terms of Sec.110A of the Customs Act, 1962. If petitioners make an applicatio .....

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