2022 (7) TMI 776

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....stoms<br>HON'BLE MR. JUSTICE B. M. SHYAM PRASAD Petitioner (by Sri. M. Arun Shaym, Senior Advocate; Sri. Suyog Herelee., Advocate) Respondents (By Sri. Jeevan J. Neeralgi., Advocate) O R D E R The petitioner, who has the benefit of an order in Appeal in A.No.99/2021-Cus (B-City), has sought for a direction to the second respondent to release the imported goods in Bill of Entry dated 23....

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....ceedings before the original authority/the adjudicating authority, could have submitted a request for provisional release of the imported goods. If a request was accordingly made, the adjudicating authority could have considered releasing the goods on terms as permissible under Section 110A of the Customs Act, 1962. Sri Arun Shyam, learned Senior Counsel for the petitioner, submits that the ord....

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....icating authority could have considered provisional release of the goods subject to the terms as regards security for the price of the imported goods, the question of granting liberty as now requested is considered. If the petitioner could have availed such remedy during the pendency of the original proceedings, if there is a second appeal by the authorities and if it is not contested and that ....