2021 (11) TMI 624

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....o.TRHU5329180 and declared the same under Bill 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, submitt....

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....ustoms Act, 1962. The Ld.D.R. further mentioned that 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....

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....under Section 123 of the Customs Act, 1962; (iv) Where the competent authority, for reasons to 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 b....