2018 (12) TMI 268

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....e Respondents   P.C.: 1. This petition under Article 226 of the Constitution of India seeks a direction to Deputy Commissioner of Customs (Respondent No. 3) to provisionally release the perfumes / deodorants which were imported under Bill of Entry dated 9.9.2018 and seized under Section 110 of Customs Act, 1962 ("the Act" for short). This provisional release is sought under Section 110A....

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....110A of the Act. 3. Mr. Jetly, the learned counsel for the Revenue, submits that the petitioner is not cooperating and it has become difficult for the respondents to carry forward their investigation. This as the summons served upon the address given by the petitioner in the bill of entry as well as in the petition were received back by the Customs on the ground that addresses not known. It is,....

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....pondents. On instructions, Mr. Singh states that the petitioner's director will cooperate with investigation. 5. In the above view, we are satisfied with the explanation given by the petitioner's director in his affidavit-in-rejoinder dated 29.11.2018 for not responding to the summons. This coupled with the assurance given to us that the petitioner's director would cooperate with th....