- (1.) THE Court : In this writ application, the petitioner has sought orders directing the respondent no.3 to provisionally release goods imported by the petitioner vide Bill of Entry nos. 8240241 and 8240151, both dated 17th October, 2012 and Bill of Entry No. 8258782 dated 18th October, 2012.
(2.) THE Bills of Entry filed by the petitioner were assessed and the goods were kept at On 20th October, 2012, Century Ply Container Freight Station. officers of the Directorate of Revenue Intelligence searched the consignments and found that the consignments contained various items other than Polyester Fabric as declared in the Bills of Entry, such as readymade garments, battery chargers, head phones etc. The Directorate of Revenue obtained statements from the petitioner and summons was issued under section 108 of the Customs 19th Act, 1962 on November, 2012 whereby the petitioner was directed to appear before the authorities on 23rd November, 2012. By a letter dated 23rd November, 2012, the petitioner requested the respondent no.3 to provisionally release the consignments. No steps have, as yet, been taken for provisional release.
(3.) IT is submitted on behalf of the Revenue that the goods are to be sent to the laboratory for testing, for which the petitioner has been directed to pay the requisite charges of Rs.1,58,877.00. Mr.Banerjee appearing on behalf of the petitioner submits that the petitioner is willing to pay the aforesaid charges.;