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TMI Blog2024 (12) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... ge - HELD THAT:- We had already passed an interim order directing provisional release of the goods subject to such terms and conditions as imposed by the Single Judge. The interim order in M/S. ATUL AUTOMATION PVT. LTD. VERSUS COMMISSIONER OF CUSTOMS (PORT) ORS. [ 2024 (12) TMI 180 - SC ORDER] should be made absolute and is ordered accordingly. However, it is made clear that the release of goods s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... avanjay Mahapatra, Adv. Mr. V C Bharathi, Adv ORDER UPON hearing the counsel the Court made the following. SLP (C) No(s). 13560/2024 1. We had already passed an interim order directing provisional release of the goods subject to such terms and conditions as imposed by the Single Judge. 2. Having considered the matter in detail, we are of the opinion the interim order dated 18.11.2024 should be mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cerned in the adjudication proceedings under the provisions Act. As the orders passed by us are interim in nature, the questions of law raised by Mr. N. Venkatraman, learned ASG during his appearance on 18.11.2024 as resonated by Ms. B. Sunita Rao, learned counsel appearing for the Revenue today, are kept open for being considered in an appropriate case. 8. With these observations, the Special Lea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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