2019 (6) TMI 1162

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....es, for the Petitioner. Shri Tajender Joshi, Senior Standing Counsel, for the Respondent. ORDER [Order per : Ajay Kumar Mittal, J. (Oral)]. - The instant writ petition has been filed by the petitioner under Article 226 of the Constitution of India for issuance of a writ/order or direction for setting aside the Order No. LDH-CUS-JS-RGG-082-18-19, dated 26-12-2018 (Annexure P-9) passed by r....

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....neral Manifest. The petitioner, on 9-10-2018, requested for opening of the Bill of Entry under the Self-category and the same was allowed by respondent No. 2. On 17-10-2018, the petitioner further requested for de-stuffing of the goods under Section 49 of the Customs Act, 1962 (hereinafter referred to as, 'the Act') and the same had been allowed to be de-stuffed and kept in the Customs Warehouse. ....

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....erein were directed to deposit bond without sureties for 90% of the enhanced valuation of the goods leaving it to the DGFT to decide whether confiscation was required to be ordered or release of goods was to be granted on redemption at the market value. Accordingly, the prayer as noticed above was made for provisional release of the goods. 4. Notice of motion was issued. In response theret....

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....ed a communication dated 8-2-2019, addressed to him, by the Commissioner of Customs, ICD-GRFT, Sahnewal, Ludhiana, intimating that the Supreme Court had passed the order in M/s. Atul's case (supra), for the release of the goods on payment of redemption fine and imposition of personal penalty, whereas, the request of the petitioner for releasing the goods provisionally was rejected on 26-12-2018 (A....