2015 (12) TMI 1302

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...., imported vide Bill of Entry No.2174989, dated 07.08.2015, after collecting the central duty and Additional Duty on the Excess Goods proportionately as per the value assessed by the proper Officer under the Customs Act. 2. Learned counsel for the petitioner submitted that the petitioner had imported 1172 cartons of garment packing materials and tailoring materials viz., Seal Tag, Shirt Pin, Shirt Clip, metal Ring Adjuster, Scissor, Thread cutter, Hand stitch button, metal button and plastic button from China and filed Bill of Entry No.2174989, dated 07.08.2015 and claimed for clearance of the goods for Home consumption and declared the value of the goods totally at USD 15,236.70 for 1172 cartons and furnished invoice from M/S.Yi Wu Red ....

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....ns:- (i) Review Application No.89 of 2011 in W.A. No.582 of 2011 and, dated 25.4.2011 [Commissioner of Customs (Airports), Chennai and others v. T.Elavarasan]; (ii) W.A.(MD)548 of 2012, dated 14.8.2012 ( The Commissioner of Customs, Tuticorin v. Empire Exports ); and (iii) W.A.No.758 of 2014, dated 20.6.2014 (The Chief Commissioner of Customs and others M/s.Sri Laxmi Vijay Saw Mill, Bangalore and another) By referring all the above decisions, the learned counsel for the petitioner submitted that in all these cases, provisional release has been granted even after the adjudication proceedings have commenced. Further it is stated that the Division Bench of this court in W.A. No.582 of 2011, dated 25.4.2011 h....