2025 (12) TMI 255

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....and learned Senior Standing Counsel Mr. Shashvata Shukla for the respondents. 2. Rule returnable forthwith. Learned Senior Standing Counsel Mr. Shashvata Shukla waives service of notice of rule on behalf of the respondents. 3. Learned advocate Mr. Uchit Sheth does not press prayer 25 (A). Hence, the writ petition qua prayer 24(A) stands dismissed. 4. By this petition under Article 226 of the Constitution of India, the petitioner has prayed to direct the respondents to forthwith provisionally release the goods of the petitioner under Section 110A of the Customs Act, 1962 (For Short "the Act") without insisting for any further security or payment. 5. Learned advocate Mr. Sheth for the petitioner has placed reliance on the various ....

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....er has given bank guarantee of 100% of the alleged duty liability along with bond for value of goods, the goods were not being provisionally released by the respondents. Hence the petitioner is constrained to approach this Court by way of present petition. 7. In support of his submission, learned advocate Mr. Sheth has placed reliance on the decision of this Court in case of T.G. Enterprise v. Union of India rendered in Special Civil Application No. 9757 of 2018 and allied matters decided on 06.08.2018 and submitted that the goods may be released provisionally. It is submitted that the petitioner is also ready and willing to give an undertaking to the extent of 10% of redemption fine and 10% penalty in case he remains unsuccessful in the....