2018 (10) TMI 573

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....h, Mr. Priyadarshi Manish and Ms. Nidhi Saini, Advs.   Respondent Through: Mr. Amit Bansal, Adv.   O R D E R Issue notice. Mr. Amit Bansal, Advocate accepts notice on behalf of the respondent. The question of law sought to be urged by the assessee/importer is that instead of deciding the appeal as to the conditions with respect to provisional release, the Customs Excise an....

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....ithout considering the other extenuating circumstances that are outlined in para 4 of the same circular which reads as follows : "4. In the above context, attention is also invited to the common order dated 19-5-2017 of the Hon'ble Delhi High Court in W.P.(C)No.3965/2017 in the case of Mala Petrochemical & Polymers v. The Add/. Director General, DR/& Anr. and WP (C) No.4123/2017 in the case....

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....Hon'ble Court has also referred to the above mentioned case of Malabar Diamond Gallery P Ltd. v. The Addl. Dir General DRI (supra) in which the Hon'ble Madras High Court has held that although the import of gold was not prohibited, if the import was in violation of the conditions attached to such import, it could amount to smuggling and that a prayer for provisional release could be refuse....