2020 (2) TMI 11

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....pellant Shri Ramesh Kumar, Authorized Representative for the Respondent ORDER PER: SANJIV SRIVASTAVA The appellant has filed this appeal against the letter dated 25.11.2019 of the Deputy Commissioner of Customs, Nhava- Sheva. The text of the letter is reproduced as follows: "F No S/26-Misc-601/2019-20 Gr III JNCH Date: 25.11.2019 To, M/s Kamal Enterprises ....

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....uary 2020. • We have heard Shri M.S. Murthy Advocate for the appellant and Shi Ramesh Kumar, Assistant Commissioner, Authorized Representative for the Revenue. 3. The learned Advocate arguing for the appellant submitted that: • The appellant herein is importer of the goods by holding out. His statement has also been recorded by the Customs Officers during the course of....

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....which as per him imposes a very harsh conditions for provisional release of the seized goods; • Since the matter is in respect of a live consignment, the representation made by him should be disposed of expeditiously; 4. The learned AR arguing for the Revenue submitted that: • the appeal in first place in not maintainable as the appellant Shri Amit Sareen is not the im....

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.... maintainability or the other aspects, we find that there is no bar for the appellant to make request for reconsideration of the conditions imposed for provisional release of the seized goods before the adjudicating authority. In the present case appellant have done so. Once such a request has been made the adjudicating authority should consider such request and dispose of the same. 6. We also ....