2016 (3) TMI 430

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....ent : Mr. Kamal Nijhawan, Senior Standing Counsel ORDER CM No. 6783/2016 (for exemption) 1. Exemption allowed subject to all just exceptions. 2. The application is disposed of. W.P.(C) 1567/2016 & CM No. 6782/2016 (for interim relief) 3. Notice. Mr. Kamal Nijhawan, learned counsel for the Respondents accepts notice. 4. The Petitioner has imported the goods namely Areca Nuts from Sri Lanka b....

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....ports are from third country action may be taken as per law. In other cases, the imports may be provisionally assessed and a bank guarantee equivalent to the differential duty obtained for securing revenue". 6. It is the above portion of the Circular that the Petitioner is aggrieved by. The Petitioner's request for release of the goods on provisional assessment has been responded to by a lett....

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.... Navshakti Industries Pvt. Ltd. v. Commissioner of Customs, ICD, TKD, New Delhi (2011) 267 ELT 483 (Del) modified by the Supreme Court in Commissioner v. Navshakti Industries Pvt. Ltd. 2011 (269) ELT A146 (SC) and directed that the goods should be provisionally released subject to the Petitioner executing a bond in a sum equal to 100% of the value of the goods and furnishing a bank guarantee for a....