Court orders release of goods on payment pending assessment, labels detention as mala fide. Emphasis on cooperation in investigation.

The Court directed provisional release of detained goods upon payment of 50% of the differential duty and furnishing a bond, with final assessment pending. The Court deemed allegations of undervaluation unsubstantiated, labeling the detention of goods as mala fide. Petitioner's reliance on the authenticity of submitted documents was acknowledged, with emphasis on cooperation in the investigation process. Both parties were instructed to cooperate fully in the customs duty assessment, with no costs awarded, and the connected motion was closed.

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Issues involved: Provisional release of detained goods, suspicion of undervaluation, authenticity of documents, differential duty payment.

Provisional Release of Detained Goods:
The petitioner sought release of goods by paying 30% of the differential duty and furnishing a personal bond, citing similar orders by the Court in other cases. The respondents requested 50% payment for provisional release pending investigation. The Court directed release upon payment of 50% of the duty and furnishing a bond, with final assessment pending.

Suspicion of Undervaluation:
Petitioner argued against suspicion of undervaluation, claiming unfair treatment compared to other importers. Allegations of under-invoicing were deemed unsubstantiated by the Court, labeling the detention of goods as mala fide. Respondents contended discrepancies in documents and pricing, alleging under-invoicing to evade customs duty.

Authenticity of Documents:
Petitioner relied on Sections 74 and 78 of the Indian Evidence Act, asserting the authenticity of submitted documents. Respondents questioned the genuineness of the original contract and Apostille certification, pointing out discrepancies in pricing and details. Court emphasized cooperation in the investigation process.

Differential Duty Payment:
The Court ordered provisional release upon payment of 50% of the differential duty and a personal bond, with final assessment pending completion of adjudication proceedings. Both parties were directed to cooperate fully in the customs duty assessment process. No costs were awarded, and the connected motion was closed.

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