TaxTMI 
TaxTMI 
2020 (10) TMI 921
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....eized these trucks on 17-03-2020 on the highway at Kawlbem Forest Gate, Mizoram and handed over to the customs authorities, Aizawl. It is further the case of the petitioner that Mizoram is the 8th highest grower of betel nut in India, therefore, there is dispute whether the goods are indigenous or imported. However, pending adjudication, by order dated 02-07-2020 issued by Superintendent Customs Preventive Force, Champhai, at the instance of Commissioner of Customs (Prev.) NER, Shillong, the goods/betel nuts were allowed provisional release under Section 110A of the Customs Act, 1962 subject to condition that the petitioner shall deposit an amount of Rs. 70.51 lakh and also execute bond for 100% value of seized goods. Petitioner being aggri....
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....s and Service Tax Appellate Tribunal but the Division Bench of the Tribunal is not available. The contents of this rejoinder affidavit filed by the petitioner are not disputed by the respondents by filing counter affidavit. In that view of the matter, I accept the contention of the petitioner that alternative efficacious remedy is not available and entertain this petition invoking my jurisdiction under Article 226 of the Constitution of India. 6. So far as the challenge to the impugned order is concerned, the petitioner relied upon the judgment of the Division Bench of Delhi High Court in Agya Import Ltd vrs. Commissioner of Customs, New Delhi 2018 (362) E.L.T. 1037 (Del.) The respondents contended that the impugned order is passed on the ....
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....oms authority was the subject matter before the Division Bench of the Delhi High Court in Agya Import Ltd (supra). The Division Bench of the Delhi High Court considered the earlier decision of the Coordinate Bench in WP(C) No. 3965/2017 in the case of Mala Petrochemicals & Polymers vrs. The Addl. Director General, DRI & Anr. as well as the Madras High Court judgment in the case of Malabar Diamond Gallery P Ltd. vrs. The Addl. Director General DRI and held that the conditions of the provisional release referred above as laid down in para 2.1 and 2.2 are merely guidance and cannot be treated as mandatory, in all circumstances. 9. So far as the judgment relied upon by the learned counsel for the respondent in M/s. Novel Impex (supra) is conce....