TaxTMI 
TaxTMI 
2021 (11) TMI 624
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....ill of Entry No.2724802 dated 11.02.2021. The Bill of Entry was filed by M/s R.M.Carriers Pvt. Ltd. (CHA). The goods so imported were covered under Commercial Invoice No.KVO/20-21/012 dated 06.01.2021. Subsequently, the appellants received an e-mail dated 14.02.2021 from the foreign exporter that there is an error in the Commercial Invoice and Packing List, which were sent to the appellants for the purposes of filing afresh. This e-mail was forwarded to the CHA by the appellants. In the meantime, the CHA informed the appellants that the DRI Authorities had examined the imported consignments and have kept the goods under detention. 3. The Ld.Advocate appearing on behalf of the appellants, submitted that the DRI Authorities were regularly ap....
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....hat this sub-Customs section was amended w.e.f. 29.03.2018 and empowering the Commissioner to order such extension suo motu without any reference to the person from whom the goods were seized. As such, he submitted that the impugned order does not suffer from any illegality and the same may be upheld. He also submitted that none of the goods are perishable in nature and the seized goods i.e. sun glasses, ladies bags etc. may be branded goods and the same may attract violation of Intellectual Property Right (IPR) and there is gross mis-declaration. Under these circumstances, the seized goods should not be released provisionally. 6. Heard both sides through video conferencing and perused the appeal records. 7. Section 110A of the Customs Ac....
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....be recorded in writing believes that the provisional release may not be in the public interest. 2.1 Seized imported goods shall be released provisionally by the competent authority upon request of the owner of the seized goods, subject to executing a Bond for the full value/estimated value of the seized goods. 2.2 Further, in addition to the Bond mentioned at Para 2.1 above, the competent authority shall take a Bank Guarantee or Security Deposit to cover the following : i. the entire amount of duty/differential duty leviable on the seized goods being provisionally released; ii. amount of fine that may be levied in lieu of confiscation under Section 125 of the Customs Act, 1962 at the time of adjudication of the case. While securing ....