TaxTMI 
TaxTMI 
2015 (10) TMI 2123
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..... T.P. Singh and Sh. Rahul Kaushik, Advocates ORDER 1. The petitioner seeks a direction for release of goods which were sought to be exported through Shipping Bill dated 20.01.2012 unconditionally. In this case, the declared FOB value of the goods was Rs. 22,00,278/-. At that stage, the Customs authorities interceded and detained the goods, claiming the need for investigation and further action....
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....ght to the notice of the Board that the above instructions are not being implemented by certain field formations and exporting community is aggrieved by the long detention of export goods. The matter has been raised in many forums and the issue of congestion in ports has also been highlighted by Inter-Ministerial Committee for boosting exports from Micro, Small and Medium Enterprises (MSMEs) secto....
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....oceeded against by the Board. XXXXXX XXXXXX XXXXXX" 3. Learned counsel for the respondents urged that in this case, though the declared value of the goods was in excess of Rs. 22 lakhs, after much effort, the petitioner chose to participate in the investigation which ultimately resulted in the order of the Chartered Engineer according to which the value of goods was not Rs. 22 lakhs but Rs. 5,....
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....BEC Circular is concerned, the Court is satisfied that it cannot be seen as one of universal application and that the given facts of each case have to be taken into account. This is evident from a reading of para 3 of the Circular which talks of 'genuine exports'. When the matter as to the genuineness of the petitioner's claims with respect to the value of goods is itself in dispute, this Court is....