2020 (2) TMI 1560

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....ao, Member (Technical) For the Appellant : Shri Nihar Dasgupta, Advocate & Shri P. Sikdar, Consultant. For the Respondent (s) : Shri A.K. Singh, Authorized Representative. P.V. SUBBA RAO : These two appeals are filed by the appellant against provisional release Order under C.No.VIII(10)17/CUS/HQRS.PREV/SH/2019- 20/13390(A) dated 09.12.2019 and under C.No.VIII(10)17/CUS/HQRS.PREV/SH/201....

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....d value and the conditions imposed by way of Security Deposit for release of the goods are too high. If these conditions are imposed, it is not viable for the appellant to take release of the goods. Since the adjudication proceedings are likely to take time, the goods are likely to be in the custody of the Customs and deteriorate. He relies on the judgement of the Hon'ble High Court at Calcutta in....