2014 (1) TMI 14

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.... 1, Sri Jeevan J Neeralgi, Adv JUDGEMENT:- Writ petition No.19402/2013 mainly assails the communication dated 25.03.2013 intimating the conditions for the provisional release for the goods imported by the petitioner by Bill of Entry No.8746111 dated 12.12.2012 (Annexure-F). It is the contention of the petitioner that the conditions prescribed for the provisional release for goods are harsh a....

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....e goods were misclassified and under valued. The goods were examined on 27.12.2012 at the warehouse, Customs Freight Station. It was found that the goods were 'Glass Pendant' and not artificial jewellery as stated in the Bill of Entry. It was also stated that they were "Made in Germany" and its country of origin was not Malaysia as stated by the petitioner. The respondent-Department found that the....

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....n the meanwhile, WP No.19402/2013 had been preferred before this Court. Since the case required adjudication on the aforesaid aspects, the second respondent passed an Order under Section 110(2) of the Customs Act, 1962 extending the detention of the goods by further period of six months upto 10.01.2014. That Order is challenged in WP No.32802/2013. 6. The main grievance of the petitioner is tha....

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....date and keeping in mind that matter requires adjudication on various aspects which have been stated in the order in original dated 09.07.2013, it would be in the interest of both the parties that the adjudication on these aspects shall be concluded at the earliest point of time, so that if really there is no irregularity in the import, the goods could be released to the petitioner herein at an ea....