2022 (8) TMI 1261

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.... Mr. Jitendra B. Mishra a/w Mr. Dhananjay B. Deshmukh for Respondent Nos. 2 and 4. P.C. : 1. It is Petitioner's case that they are purchasers of "Basa Fish Fillets" and they purchased 2,34,890 kilograms from the importers one M/s. Capital Foods. After the goods were purchased, the same were stored at different warehouses/cold storages. The goods were imported between 10th January, 2022 and 12th....

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....seized and later an adjudication order dated 25th April, 2022 came to be passed by the Additional Commissioner of Customs who granted provisional release of the seized goods on the following conditions :- (i) Payment of differential duty of Rs.59,67,005/- (Rs. Fifty Nine Lakhs Sixty Seven Thousand and Five Only). (ii) Execution of Bond for an amount equal to the assessable value of the seized ....

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....credited to the Government account by the bank on its own." 3. Petitioner filed an Appeal impugning this order. The Appeal also came to be dismissed. Against that order of dismissal, Petitioner has preferred an Appeal before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). 4. The Appeal is pending before CESTAT and an Application has been taken out by Petitioner for expeditious ....

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....at Petitioner has deposited a sum of Rs.1.50 Crores with the Directorate of Revenue Intelligence. Mr. Priydarshi Manish states that Petitioner will not apply for the return of money until the Appeal is disposed by CESTAT. Statement accepted. 8. We, therefore, pass the following order :- (a) Petitioner shall give a bank guarantee of a nationalised bank/ scheduled bank in the sum of Rs.59,67,005/....