2016 (12) TMI 575

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.... the Department Per Mr. Anil Choudhary : The appellant have filed the present appeal for modification of the terms of provisional release"" issued by Deputy Commissioner (SIIB), ICD:Dadri vide a communication C No. VIII (30) Noida Cus/SIIB/Misc/28/2016 dated 11.08.2016 with misc. application for early hearing as the goods are lying with the customs. 2. The facts in brief are that the appe....

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.... case of misdeclaration and under-valuation by the appellant and after obtaining inspection report from the Chartered Engineer, the Revenue have proposed the enhanced value of Rs. 58,62,285/-. It is further case of the appellant that they have purchased the goods on High Seas Sale and as per the import documents including pre-shipment inspection certificate issued by the importer, the goods have b....

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....e appellant and cleared without objection. Accordingly, he prays for modification of the terms of "provisional release". 4. Learned A.R. relies on the terms of provisional release as contained in the impugned order and further relies on notification contained in Provisional Duty Regulations, 2011. 5. Having considered the rival submissions, I find that the conditions imposed for "provisional....