TaxTMI 
TaxTMI 
2010 (8) TMI 813
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....he impugned order was received by the appellant on 19-11-2009 and the appeal was filed on 8-4-2010 with a delay of 47 days. The reason stated for condonation of this delay is that the appellant was pursuing a wrong remedy against the Commissioner's order. It is submitted that, against the Commissioner's orders, the parties filed writ petitions before the Hon'ble High Court of Bombay (Goa Bench) and that, when those writ petitions were dismissed, they filed special leave petitions before the Hon'ble Supreme Court. It is submitted that the SLPs were dismissed as withdrawn on 26-3-2010 and, without further delay, the appeals were filed on 8-4-2010. The learned counsel prays for condonation of the delay in the aforesaid circumstances. The learn....
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....h Court relegated the parties to appellate remedy and that the Hon'ble Supreme Court accepted their prayer for withdrawal of the SLPs so that they could pursue appellate remedy. We feel that, if we dismiss these COD applications, we would be standing in the way of the parties taking recourse to the appellate remedy, for which the Hon'ble High Court and the Hon'ble Supreme Court passed the respective orders. Therefore, for the ends of justice, we allow these applications, condoning the delay involved in the filing of the appeals. 4. Both the appellants have prayed for provisional release of the goods subject to payment of duty and, in addition, deposit of 10% of the enhanced value of the goods towards security vis-à-vis fine and pena....
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.... of goods on the ground that the Hon'ble High Court's order for provisional release of goods cannot be treated as a precedent. 5. After considering the submissions, we find that there is evidence, on record, of the Goa Commissionerate having followed the order of the Chief Commissioner of Customs for the purpose of allowing provisional release of similar goods to the importers who imported the goods through Goa port. We further find that this practice is being continued in view of the interim order dated 13-1-2010 passed by the Goa Bench of the High Court in Customs Appeal No. 1 of 2010. A few bills of entry filed by such importers in September 2009, bearing endorsements of provisional assessment and provisional release of goods, are avail....