2012 (12) TMI 438

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.... DR, for the Respondent. [Order per : Mathew John, Member (T)]. -  The Appellants imported one consignment of plastic films from China and filed Bill of Entry No. 4413545, dated 20-8-2011 at ICD, Ludhiana. They declared the goods to be "Plastic Plain Flexible Film, Odd Lot/Mixed Substandard Sizes and Micron S/L Commercial Grade B3 manufactured during 2004-05", claiming classification un....

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....on was then withdrawn by the appellant with permission to file appeal against the said order. The Commissioner vide order dated 2-1-2012 has refused to provisionally release the goods. Aggrieved by the order the appellants have filed this appeal for getting provisional release of the goods. 3. The appellants submit that the impugned order has been passed without giving a personal hearing t....

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....submits that there is need to keep the full consignment till the investigation is completed. The appellants have committed a fraud by submitting copies of invoices and bill of lading with forged counter-signature of the officers of Bank of Baroda. The AR also submits that as per the provisions of C.B.E. & C. manual, seized goods need not be released provisionally in cases involving serious fraud. ....

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....orrect. We find that impugned order is passed without hearing the appellants and thus without complying with principles of natural justice. So the impugned order is set aside. 7. Further we note that as per provision of Section 110(2) of the Customs Act if Show Cause Notice is not issued within 6 months from the date of seizure, the goods have to be released. This section provides that the....