2005 (9) TMI 398

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....ngs to the notice of the Bench the CBEC Circular No. 22/2004-Customs dated 3-4-2004 where the Board has issued guidelines to the Customs Officers for release of the goods under provisional assessment/clearance of the disputed offending consignments. He further submits that the Hon'ble High Court, Kolkata in its order dated 24-8-2005 has observed as follows : - "The said Tribunal will also be at liberty to consider the issue relating to the provisional release of the goods in question in accordance with law, in the event an appropriate application to that effect is filed on behalf of the petitioner before the said Tribunal. Needless to mention that the learned Tribunal will consider the said issue relating to the provisional release of the....

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....y. - (1) Notwithstanding anything contained in this Act but without prejudice to the provisions contained in section 46 - (a)     where the proper officer is satisfied that an importer or exporter is unable to produce any document or furnish any information necessary for the assessment of duty on the imported goods or the export goods, as the case may be; or (b)     where the proper officer deems it necessary to subject any imported goods or export goods to any chemical or other test for the purpose of assessment of duty thereon; or (c)     where the importer or the exporter has produced all the necessary documents and furnished full information for the assessment of duty but th....