TaxTMI 
TaxTMI 
2021 (7) TMI 768
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....ri K K Srivastav, (AR) for the respondent ORDER This appeal is filed against communication dated 12-06-2019 issued by the Deputy Commissioner of Customs Group I/IA, JNCH, conveying the provisional release of goods (Long Pepper) imported vide bill of entry No 9432324 dated 27.12.2018 under Section 110 A of the Customs Act,1962; Learned Commissioner allowed the provisional; release of goods subjec....
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....ubmits that the goods which are perishable in nature are lying under seizure for about two and half years now and the appellant has suffered huge financial loss on this count. He requested that the as the terms and conditions of the bond are harsh the same may be set aside. 4. Learned authorized representative for the department submits that the Bank Guarantee is fixed looking in to the duty liab....
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....ave been cooperating with the investigation and have deposited substantial sums during the investigation only before the passing of any formal adjudicating order confirming the duty. Under the circumstances, we find that the appellant has established his bona fides. The appellants have requested to set aside the conditions of provisional release. We find that setting aside the same would place rev....