9911796707
TMI Blog2022 (9) TMI 1649X X X X Extracts X X X X X X X X Extracts X X X X ..... dent : Anand Kumar Singh ORDER This is an appeal filed by the appellant under Section 130 of the Customs Act. 1962 assailing the judgment and order dated 28.3.2022 passed by the Customs, Excise & Service Tax Appellate Tribunal, Allahabad, Regional Bench in C/A/70082/2022-CU/DB whereby the Tribunal while adjudicating upon the appeal for release of the goods seized by the authorities of the custom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orking days to the appellant. In view of this, the appeal for provisional release of the seized gold is allowed with the conditions imposed hereinabove." Learned counsel for the appellant has inter alia argued that the order passed by the Tribunal is unsustainable in the eye of law for the reason that the petitioner has failed to cooperate in response to the show cause notice issued to him on 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted to have filed his objections on 1.2.2022. Sri Digvijay Nath Dubey, appearing for opposite party does not have any objection to the prayer. Accordingly, we hereby direct the Commissioner of Customs (Preventive) to deal with the petitioner's objections against the show cause notice dated 2.11.2021 and finalize the same by passing a reasoned and speaking order expeditiously, preferably, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gold on the basis of bank guarantee of 30% of the value of the gold with auto renewal clause is concerned, we hereby modify the said clause and provide that the respondent shall extend bank guarantee to the tune of 50% of the value of the gold with auto renewal clause in favour of the revenue authority. On fulfilling the two conditions modified above, the gold seized by the revenue is directed to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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