2018 (9) TMI 1707

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....aran For the Respondents : Mr.G.M.Syed Nurullah Sheriff Senior Standing counsel for Customs. JUDGMENT (Order of the Court was delivered by S.MANIKUMAR, J.) CESTAT, Madras, vide Final Order No.41201 of 2018 in C/40687/2018- DB dated 13.04.2018 directed, provisional release of the goods, on the following terms. "(1) Appellant-importer shall pay the duty on the declared import value, if not alr....

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....ssue directions to the concerned officer to comply with the order of the CESTAT. Said request is followed by another letter dated 17.05.2018 addressed to the Chief Commissioner of Customs, Chennai.   3. Contending inter alia that the request has not been responded and order of CESTAT, Madras, not implemented, petitioner has sought for a writ of mandamus, directing the respondents herein to i....

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....roposed to file an appeal against the order of CESTAT, Madras. Period of limitation of the appeal is six months. Copy of the CESTAT order was received on 12.06.2018. 5. Having regard to the statutory right of filing an appeal, by observing that Court cannot curtail the right of statutory appeal, available under the provisions of the Customs Act, vide order dated 18.06.2018, disposed of the writ p....

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....rties, provisional release has already been directed to be made, subject to certain conditions. 8. Petitioner has a right to seek for provisional release. Equally respondents have a right to prefer a statutory appeal. 9. As per Section 130 of the Customs Act, 1962, six months period is provided for filing a statutory appeal. When provisional release is directed to be made, petitioner should not ....