TaxTMI 
TaxTMI 
2016 (8) TMI 877
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....uding the counter affidavit filed on behalf of the respondents and the report submitted by the Deputy Commissioner, Special Intelligence and Investigation Branch, Custom House, Chennai dated 21.06.2016. 3. The petitioner is M/s.Green Line and this writ petition has been filed representing that M/s.Green Line is a Partnership Firm and Mr.S.Mohamed Kalith is one of the partners and other partner is Mr.S.Ariya. The imported goods are Sub-woofers, Amplifiers and CD players of the brands Sony, JVC Kenwood and Pioneer and a Bill of Entry No.4497899 dated 08.03.2016 was filed by the petitioner for clearance of the goods. The officers of the Customs noticed that the goods were grossly undervalued and some of the items were mis-declared. Therefore,....
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....s and the lease agreement with M/s.Green Line had expired in January 2016 itself. Thereafter, with the permission of the landlord, it appears that the office was opened and search was conducted in which it is stated that there were no incriminating documents available. The whereabouts of Shir.Ariya are not known and therefore, the Department has prima facie concluded that the IEC profile obtained in the name of M/s.Green Line represented by Mr.Ariya as proprietor is by giving a fake address. The goods have been seized under Section 110 of the Customs Act on 26.04.2016 for further investigation. Shri.Mohamed Kalith was summoned to the office of the respondents and statement under Section 108 of the Customs Act has been recorded. Now the only....
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....mises and the office premise of M/s.Green Line did not yield any results nor any incriminating documents have been seized. That apart, Mr.Mohamed Kalith has been cooperating with the investigation and statements have been recorded under Section 108 of the Act. That apart, the actual duty amount has been worked out by the Department based on manufacturers import prices. Hence, this Court is of the view that the petitioner may be permitted to clear the goods subject to certain stringent conditions. 7. Though not on identical circumstances, but under similar circumstances, this Court has permitted provisional clearance of goods subject to certain conditions after taking into consideration orders passed by the Hon'ble Division Bench in (i)....