2025 (3) TMI 1146

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....ent regarding importation of 'Mulberry Raw Silk' imported through Kolkata, Port and detained the goods on the ground that the documents pertaining to said goods were not available with the caretaker of the premises. 2.1 Subsequently, the said documents were submitted to DRI, Varanasi Unit and the same was informed to DRI vide letter dated 14.06.2016. The request was also made to DRI that the respondent's firm may be allowed to sell the goods. 2.2 Further, the respondent vide letter dated 24.06.2016 made request to Commissioner of Customs (Port), Kolkata and Additional Director General of DRI (New-Delhi) to release the said goods provisionally under Section 110A of Customs Act, 1962. 2.3 Accordingly, the Deputy Commissioner of Cus....

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....eligible for unconditional release of the said good in terms of Section 110(2) of the Customs Act. 2.9 The respondent vide various letters dated 15.02.2018, 08.03.2018, 10.04.2018, 03.05.2018 & 18.05.2018 requested the Commissioner of Customs (Port) to release the said Bank Guarantee in terms of Section 110(2) of the Customs Act, as no Show Cause Notice was issued within six months and within the extended period of six months, But vide letter dated 03.08.2018, The Deputy Commissioner of Customs (Port), denied release of Bank Guarantee on the ground that Show Cause Notice is still awaited from the DRI. It was also mentioned in the said letter that "As per Section 110(2) of the Customs Act, 1962 as amended by the Finance Act, 2018 (Section 9....