9911796707
TMI Blog2024 (4) TMI 1044X X X X Extracts X X X X X X X X Extracts X X X X ..... their regular course of business imported three consignments of Cutting Wheel categorized under HSN 68042290 from China and upon arrival of the consignment, the appellant filed three Bills of Entry on 12.08.2023, 19.08.2023 and 14.09.2023 along with relevant documents. The Bills of Entry filed on 12.08.2023 and 19.08.2023 were assessed and allowed for out of charge was abated. In the meantime, an Alert Notice No.81/2023 was issued on 24.08.2023. On the basis of the alert, the 100% examination of the goods was conducted and clearance of the goods was denied on the basis of that alert. Thereafter, the appellant was issued Summons on 30.08.2023. On 01.09.2023, the appellant submitted a representation for expeditious release of the goods in que ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bank Guarantee, the guaranteed amount be credited to the Government account by the Bank on its own." 3. The order was challenged before the Ld.Commissioner(Appeals), who vide his order found that the appellant has submitted the Bills of Entry wherein the value declared by the appellant has been admitted, but he held that it is a pre-mature test, therefore, he cannot take any decision and he rejected their appeal against the order of provisional release. Aggrieved by the said order, the appellant is before us. 4. Today, when the matter was called, the Ld.Counsel for the appellant appeared and submitted that the goods in question have been seized on 22.09.2023 and no show cause notice has been issued to the appellant within six months. Mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per the said provision, the adjudicating authority was required to issue show cause notice under section 124 of the Customs Act within six months of seizure. The period of six months may on sufficient cause being shown can be extended for another period of six months, but in this case, neither any show cause notice has been issued to the appellant under section 124 of the Act nor the period for issuance of the show cause notice has been extended till date. Admittedly the goods have been seized on 22.09.2023 and presently it is 19.04.2024. 10. As the provision of section 110(2) of the Customs Act has not been complied with, therefore, the goods in question are to be released to the appellant immediately. We direct the adjudicating authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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