- (1.) In this writ application, the petitioner has inter alia challenged an order bearing File No. S33-19/2009 Adin and DRI F. No. 128/KOL/APP/2008/804, 805 dated 16th August, 2009 of the Assistant Commissioner of Customs Adjudication Cell (Port) informing the petitioners that the goods of the petitioners had been allowed provisional release subject to payment of differential duty of Rs. 12,21,515/- and execution of a bank guarantee of 50 per cent of the differential duty and bond for the ascertained full value of the seized goods.
(2.) According to the petitioners, the petitioners have been importing old, used and rejected machines as scrap from the United States of America. The goods were assessed to duty. The petitioners made payment of goods. Thereafter, goods were allowed to be cleared.
(3.) However, on 20th September, 2008, officials of the Directorate of Revenue - Intelligence, conducted search at the factory premises of the petitioners and found seventeen old machines lying intact at the factory premises.;