2012 (12) TMI 803

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....Gupta, Adv. Ms. Shaveta Chaudhary, Adv. Mr. Piyush Jain, Adv. Mr. B. Krishna Prasad, AOR Respondent Rep. by :Ms. Garima Prashad, AOR JUDGEMENT IA No.3 of 2012, has been filed in Civil Appeal No. 5720 OF 2008, inter alia, for a direction upon the Commissioner of Customs, Hyderabad, the appellant herein, to release the seized 96.74 Metric Tonnes of Copper Concentrate to the respondents, so ....

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.... our notice, of which sub-paragraph (c) is relevant for our purpose. The same is, accordingly, extracted hereinbelow:-     "2.2.(c)But for certain exceptional categories, in any dispute case pending investigation whereever importer or exporter is willing, he should be allowed provisional clearance of the goods by furnishing a bond for full value of the goods supported by adequate....

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....nbsp;  (iii) Where gross fraudulent practices are noticed and release of the goods may seriously jeopardize further investigations as also interests of the revenue." The said provision provides for provisional release of the goods detained. Ms. Garima Prashad, learned counsel appearing for the respondents, submits on behalf of the respondents that they undertake to abide by the said pro....