2006 (9) TMI 199

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....(C) 1892/2006 which came to be disposed of by Orders dated 28-2-2006 [2006 (203) E.L.T. 366 (Del.)]. It is relevant to record that the stand taken in those proceedings by Shri Satish Aggarwal, learned Counsel for the Directorate of Revenue Intelligence, was that if the Court was to direct provisional release of goods the interest of the revenue should be protected and that he did not have any 'ser....

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....ration in the form of an affidavit to the effect that he shall not challenge the identity of the goods either in the course of the adjudication proceedings or the prosecution, if any, launched against it or its directors. Needless to say that this shall not prevent the authorities from retaining a proper sample of the goods if they so advised. (6) The Petitioner had yet again approached this Co....

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....r home consumption under Section 47 of the Customs Act, 1962, the Department is nevertheless free to investigate the importation and thereafter, if the circumstances warrant, to issue a Show Cause Notice under Section 124 of the Act for confiscation of these goods or for imposition of any penalty thereon. (7) It is not in dispute that an extension has been sought for by the DRI and granted by t....

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....variation to the Orders passed on 3-5-2006. Learned Counsel for the Petitioner unequivocally states that the Petitioner will not challenge the identity of the goods in question if provisionally released to the Petitioner. It is, however, prayed that the terms of provisional release as per Order dated 3-5-2006 be adhered to. Keeping the circumstances of the case in view, we direct that the goods in....