2018 (9) TMI 589

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Per: Ramesh Nair This appeal is directed against the provisional release order passed by the Commissioner of customs, Mundra Commissionerate which was communicated by the Deputy Commissioner of Customs house, Mundra. In the said order seized goods were ordered to be provisional by released under Section 110A on Execution of Bond for full value as determined by DRI with Bank Guarantee equal to ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sis of contract between the China and Singapore Company which has no relevance in their case. He further submits that there are contemporaneous imports of the same product and on that basis the price declared by the appellant in case of their import of goods is just and proper. Therefore, there is no reason for enhancement of the value of imported goods. He further submits that in the various judg....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Sh. S.N. Gohil Ld. Superintendent (AR) appearing on behalf of the Revenue reiterates the condition imposed by the Competent Authority for provisional release of the seized goods. 5. We have carefully considered the submission made by both the sides and perused the records. We find that at this preliminary stage of investigation it is not proper to comment on the merit of the case, however takin....