Indira Banerjee, J. - (1.) The Court: In this writ petition, the petitioners have prayed for orders on the respondent authorities to inter alia permit provisional clearance of the consignment imported by the petitioners under the Bill of Entry No. 559059 dated 9th June, 2009, upon furnishing of security and/or execution of bond, in terms of the provisions of the Customs (Provisional Duty Assessment) Regulations 1963, and other consequential orders.
(2.) On 12th June, 2009, the Customs Authorities passed an order of examination of the goods and withheld release thereof.
(3.) Mr. Ramesh Chowdhury appearing on behalf of the petitioner submitted that the goods should be released under Sec. 110A of the Customs Act upon deposit of penalty, on such terms and conditions as the Commissioner may require.;