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2018 (9) TMI 1605

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....Mr. Ajay Chandra, Advs.   Respondents Through Mr. Deepak Anand, Standing Counsel for R-1. Mr. Aditya Singla, Sr. Standing Counsel for R-2. O R D E R Issue notice. Mr. Deepak Anand and Mr. Aditya Singla, Advocates accept notice. The petitioner's grievance is two folds: firstly, declared value of the goods in the bill of entry applied by it was accepted but later, on the allegations....

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....l of the imported articles, the petitioner may, if it chooses, apply for provisional release of the goods. In case the conditions imposed upon the petitioner are not acceptable to it for any reason or the conditions are also honoured, it is open to the petitioner to avail appropriate remedy before CESTAT. Accordingly, if the petitioner applies for provisional release, the Commissioner shall pass a....