2022 (11) TMI 602

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....ommissioner (Appeals) has held as follows:- "9.0 In view of the above, I pass the following order. The impugned provisional release orders are set aside and the respective cases covered by impugned provisional release orders are remanded back to the respondent in terms of Section 128A(3)(b)(i) of the Customs Act, 1961, with directions to decide the request of the appellant by passing a speaking order after following the principles of natural justice." 2.1 Appellant is an exporter. They filed Shipping Bills declaring the goods as 'Crushed copper slag used for industrial cleaning' and declared FOB value of Rs.28,66,803/- for 403 MTs of the said goods. 2.2 The goods were examined by the officers of ICD-Dighi, Pune and s....

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....ing 16 containers, the goods of three Shipping Bills have been allowed back to town unconditionally. Therefore 13 containers covered by seven Shipping Bills are subject matter of this appeal, as detailed in the table below:- S.No. Shipping Bill No. & date Value Rs. Declared description: Crushed copper slag used for industrial surface cleaning - in all the S/Bs 1 6687324 dated 21.11.20 1,95,510/- 2 6687173 dated 21.11.20 3,91,020/- 3 6750656 dated 24.11.20 3,91,020/- 4 6770973 dated 25.11.20 5,86,530/- 5 6770976 dated 25.11.20 3,91,020/- 6 6793360 dated 26.11.20 4,20,420/- 7 6793323 dated 26.11.20 2,10,210/-   Total value for 4-10 25,85,730/- 2.5 In r....