2014 (2) TMI 1194

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....avani, Advocates, for the Respondent. ORDER Heard the learned counsel for the parties for final disposal of the petition. 2. The petitioners are facing proceedings for recovery and confiscation of goods and penalty issued by the adjudicating authority on March 25, 2013. The case of the Department is that the petitioners indulged in clandestine removal of goods without payment of duty....

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....ty permitted the provisional clearance of the finished goods, no such order is passed with respect to raw material. The second aspect of the grievance is that according to the petitioners, the recording of quantity of the goods, raw material as well as finished products in the panchnama dated September 27/28, 2012 was not accurate. Now that the petitioners wish to remove the goods on provisional c....

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....d goods as per the provisional release order dated July 17, 2013 in the following manner : (i)      The petitioners shall intimate the Department the date on which they propose to clear the goods. (ii)    The clearance would be in  presence of the representative of the petitioners as well as an officer authorised by the respondents. (iii) ....