2013 (6) TMI 636

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....toms, Mandideep, whereby the petitioner has been directed to furnish bond and bank guarantee of Rs. 16832900/- which include differential duty of Rs. 8416450/- and penalty of Rs. 8416450/- and an additional deposit Rs. 2878410/- towards provisional duty for provisionally releasing the goods and by the second impugned order had further been informed that the goods have infact not been seized but would be subjected to provisional assessment under Section 18 of the Customs Act, 1962 (hereinafter referred to as 'the Customs Act') only in case the amount is deposited. 2. It is submitted by the learned counsel for the petitioner that the petitioner had initially exported the carpets put on account of recession has re-imported them and the resp....

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....er to deposit the amount which includes differential duty, penalty and provisional duty which is not permissible in law. 4. It is next contended that the authorities can only ask the petitioner to deposit the amount of provisional assessment in case any such provisional assessment is made under Section 18 of the Customs Act, and prior to that no amount towards differential duty, penalty or provisional duty can be recovered form the petitioner. It is also contended that in such circumstances the respondent-authorities were only required to impose some reasonable conditions and in any case issue a show cause notice to the petitioner, hear them on their application seeking release of the goods and thereafter pass orders in accordance with l....