2020 (2) TMI 1265

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....ng of this writ petition, the petitioner appears to have obtained provisional release of the goods. In the instant writ petition, the petitioner has prayed for refund of the amount of integrated goods and services tax (IGST) - which, according to the petitioner, has been withheld by the respondent authorities - by lifting and removing the seizure. The concerned Special Investigation and Intelligence Branch (Export) has filed a counter affidavit which reveals, interalia, as follows : "10. That in reply of the contents of para 8 of the writ petition it is submitted that goods were provisionally released on 22.05.2019 with the approval of Commissioner of Customs (NSII) with a condition that the Exporter will furnish a Bond for full FO....

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....of items of glass water glass under CTH 70139900. However, the exported misclassified the same under CTH 702000090. The goods have also been overvalued to inflate the refund amount of IGST and hence, the claim an amount of IGST that is not proportionate to the proper value of the goods. x x x x x 20. That in reply of the contents of para 18 of the writ petition it is submitted that the summons was issued to the Customs Broker M/s Eastern Cargo Carriers on 12.06.2019. After taking its statement dated 14.06.2019 a summons was issued the director of the exporter, M/s Super Traxim on 03.07.2019 and his statement was recorded on 18.07.2019. From his statement, it came to know that The Said Exporter procured the subject consignm....