TaxTMI 
TaxTMI 
2020 (8) TMI 554
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.... and set aside the order dated 24.06.2019 passed by the Commissioner of Customs, (NS-V) ordering provisional release of the goods of the petitioner, whereby the conditions imposed are not only severe but also unreasonable, incapable of being complied with and contrary to the provisions of Section 110-A of the customs Act and in turn be pleased to order the release of goods on submission of bond with adequate security as this Hon'ble Court may consider reasonable as provided under section 110-A of the Customs Act. C. Pending admission and/or final disposal of the present petition, this Hon'ble Court be pleased to order the release of 1811+10 LED Television Sets which have been seized vide the seizure memo dated 22.11.2018 uncondit....
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....tioner to comply with the same and according to the petitioner, it is also contrary to the provisions of section 110-A of the Customs Act, which provides for release of goods seized by the adjudicating authority on submission of bond and by imposing some reasonable conditions. Therefore, the conditions which have been imposed are absolutely unreasonable and are incapable of being complied with and hence, cannot be sustained and are required to be quashed and in turn by obtaining a bond of adequate security from the petitioner as envisaged under section 110-A of the Customs Act, the goods which are seized may kindly be released. (C) That as Section 110A of the Customs Act, stipulates provisional release of goods, documents, and things sei....
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....float in this time of cut throat competition, this Hon'ble Court may be pleased to quash and set aside the order and order the release of the goods as stipulated under section 110A of the Customs Act." 5 There is no dispute with regard to the fact that the writ applicant has deposited a sum of Rs. 18 lakh, which is approximately 40% of the amount of differential duty assessed. However, despite the deposit of Rs. 18 lakh, the officer of the DRI declined to release the goods. It appears that the goods came to be seized way back in the year 2018. The amount towards the differential duty is to the tune of Rs. 48,80,647/-. 6 Mr. Bharda, the learned counsel appearing for the writ applicant would submit that his client is ready and willing t....