Case Law Details
K L International Vs C.C (CESTAT Ahmedabad)
CESTAT Ahmedabad ordered provisional release of perishable goods i.e. dry dates holding that in case of perishable goods provisional release of the goods should be allowed expeditiously.
Facts-
Based on the intelligence, an inquiry was initiated against the appellant. Accordingly, the goods received vide the Bill of Entry was seized on the belief that the same are liable for confiscation. The appellant submitted that the detained goods are edible items approved by CRCL/FSSAI, are perishable in nature and therefore cannot be detained indefinitely and prayed for the goods to be released provisionally at the earliest.
Accordingly, the Principal Commissioner, Customs (P), Jamnagar has acceded request for provisional release of the goods upon execution of Bond covering the full value of seized goods and Bank Guarantee or cash deposit of an amount of Rs. 12 crores covering the differential duty, fine, penalty. Being aggrieved by the order, the present appeal has been filed.
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