2020 (7) TMI 428

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri S.K. Shukla, Superintendent (AR) for the Respondent ORDER The present appeal and early hearing application is filed against the impugned order of Principal Commissioner of Customs, Custom House, Mundra, Kutch, communicated by the Deputy Commissioner (Import Group-II) Custom House, Mundra dated 17.02.2020 whereby the provisional release order was passed in respect of goods valued Rs. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ot been extended. There is even no attempt for diversion of the goods of the disputed consignments. In these facts, action of the Respondent for demanding bank guarantee equivalent to duty is unreasonable. He submits that if investigating authority found that M/s. Alzpenta Tradelinks Pvt. Limited and the appellant misused the advance authorisation in past transactions, then the investigating autho....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (c) ABS International vs. CC - Order NO. A/11823 of 2018 dated 30.08.2018 (d) Pallahan Industries vs. Union of India - 2015 (325) ELT 18 (P&H) He also submits that the appellant have been incurring detention and demurrage charges on account of live consignment. No prejudice would be caused to the Respondent if the seized goods are allowed for re-export. 3. Shri S.K. Shukla, l....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Petrochemcials & Polyrneis vs. ADG, DRI (g) 2018 (360) E!T A256 (SC) - ADG vs. Mala Petrochemcials & Polymers (h) 2020 (372) ELT 297 (Tri-Mum) - Sharaya International vs. CC, Nhava Sheva-V (i) 2019 (370) ELT 462 (Tri-Mum) - S.H.A.M.K. International Pvt. Limited vs. CC (Import), Nhava Sheva (j) 2019 (369) ELT 1409 (Tn-Del) - Jai Shiv Trading Company vs. CC, New ....