9911796707
TMI Blog2008 (9) TMI 316X X X X Extracts X X X X X X X X Extracts X X X X ..... r provisional release of goods but no direction was issued in that respect – held to modify the order with the direction that if the party is willing to furnish such security as may be required by the adjudicating authority, they should be permitted to clear the goods provisionally pending de nova adjudication of the case - C/206/2008 - 375/2008 - Dated:- 2-9-2008 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) Shri N. Viswanathan, Advocate, for the Appellant. Shri M.K.A.K. Mohiddin, JDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - This application filed by the applicant is for rectification of what the applicant considers to be 'apparent mistakes' in Final Order Nos. 812 813/2008, dated 30- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in wax", that his report was not contested, that the Bill of Entry carried the description "semi-refined paraffin wax", and that there was misdeclaration of description of the goods by the importer. It was on this basis that the goods were held to be liable for confiscation. We have found no error in these findings recorded in the final order. We also do not agree with the counsel when he submits that our finding of misdeclaration and confiscation is bound to affect the valuation to be undertaken de novo by the Commissioner. 3. Yet another mistake pointed out in the present application is that no instance of contemporaneous imports of identical goods from Egypt had, in fact, been cited by the appellant, but a finding to the contra was r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the final order: "6A. Before parting with this case, we may also consider the plea made by the learned Counsel for provisional release of the goods. He has submitted that the paraffin wax tends to deteriorate over a short period of time at high temperature conditions and that the appellant is willing to furnish adequate security in the event of provisional release of the goods. The Customs Act contains enabling provisions for such provisional release of goods other than offending goods. In the circumstances stated by the learned Counsel, we do not see any reason why the above plea of the appellant cannot be favarouably considered by the Commissioner. It is therefore directed that, if the party is willing to furnish such security as may ..... X X X X Extracts X X X X X X X X Extracts X X X X
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