2020 (7) TMI 427

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....Gohil, Superintendent (AR) for the Respondent ORDER This appeal as well as the early hearing application is filed against the impugned order whereby the Learned Commissioner communicated the order through Assistant Commissioner for provisional release of imported goods covered under Bills of Entry Nos. 7740144 dated 22.08.2018 and 8549092 dated 22.10.2018 on the condition of furnishing bond ....

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....f goods without any bank guarantee. He also submits that show cause notice is still pending for adjudication therefore, at this stage the Respondents ought not to have put harsh conditions upon the appellant for provisional release of the seized goods. He relied on the following judgments:- (a) Spirotech Heat Exchangers Private Limited vs. Union of India 2016 (341) ELT 110 (Del) Para 6. ....

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.... goods are correct as there is strong case in favour of the Revenue regarding under valuation of the seized goods. 5. We have carefully considered the submissions made by both sides and perused the record. We find that since a limited issue of terms of provisional release of seized goods is involved, we take up the appeal itself for disposal, after allowing the early hearing application. 6. ....