2015 (1) TMI 574

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.... K. Mahant, Advocates, for the Petitioner. Shri Sanjay Jain, ASG with Vikram Jetly, CGSC, Vidur Mohan, Advocate and Satish Kumar, Sr. Standing Counsel, for the Respondent. ORDER The exemption is allowed subject to all just exceptions. WP (C) 5067/2014 2. This writ petition is directed against the order dated 1-7-2014 passed by the Customs and Central Excise Settlement Commissio....

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....nch responded by saying that while the Bench was willing to have the matter settled, it could only do so within the confines of law. The Bench suggested that the applicant may approach the jurisdictional Commissioner for release of the seized amount against any surety and bank guarantee. In case the Revenue accedes to the applicant's request enabling the applicant to pay the admitted duty liabilit....

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.... conditions laid down in Section 32E of the Act. Permission is however granted to the applicant to a file fresh application after deposit of his admitted duty liability along with interest as applicable. In view of rejection of the application of the main applicant, the application filed by the co-applicant is not maintainable, hence rejected." 3. It is evident from paragraph 8.2 that the ....

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....rovisional release of the same under the provisions of Section 110A of the Customs Act, 1962 read with Section 12 of the Central Excise Act, 1944. On going through Section 110A of the Customs Act it is evident that a provisional release of any goods (which includes currency and cash) may be sought pending the order of the adjudicating authority. 6. We are disposing of this writ petition wi....