2012 (7) TMI 922

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....his is a petition filed whereby the petitioner has assailed a  communication dated 20.03.2012 issued by respondent no.3 wherein the  conditions have been stipulated for provisional release of goods imported  by the petitioner vide bill of entry no.5582659 dated 27.12.2011. The  petitioner is aggrieved by the fact that the conditions contained therein  are harsh and as a ma....

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....Customs Regulation 2011). He submits that the indicative  guidelines are also contained therein, to which, the concerned authority  can also take recourse to for release of goods pending adjudication, if  any, which may be commenced in this behalf. As a matter of fact, Mr.  Shankar submits that their seems to be some lacuna in the Customs Act,  1962 (Customs Act) in the se....

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....ppeal to the Commissioner Customs  (Appeals) under section 128 of the Customs Act. Mr. Kumar further submits that the goods in issue have been mis-  declared and can be released only on the conditions stipulated in the  impugned communication. On the other hand, Mr. Shankar submits that if the petitioner is  required to take recourse to an alternative remedy by way of an ....