AMIT ELECTRONICS Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THIS is an appeal under Section 130 of the Customs Act, 1962 (hereinafter referred to as 'the' said Act) and it is directed against the final order dated 21.03.2014 passed by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as 'the' Tribunal) in Customs Appeal No. 59662/2013.

(2.) WE have heard the learned counsel for the parties at the stage of admission itself and the learned counsel are agreed that the appeal may be disposed of at the threshold on the basis of the material available which includes the appeal paper book as well as the original file which has been brought by the learned counsel appearing on behalf of the revenue. The substantial question of law which arises for our consideration is as follows: -

(3.) THE appellant had imported enamelled aluminium wire and copper wire by virtue of four bills of entry dated 02.02.2013, 11.02.2013, 13.02.2013 and 19.02.2013. The said goods were seized by the Customs Authorities. The appellant applied for provisional release of the said goods under Section 110A of the said Act. By an order dated 03.05.2013, the Commissioner of Customs (Preventive) directed the provisional release of the goods subject to the appellant giving a bond for 100% of the value of the imports with a bank guarantee for 25% of the said value and payment of differential duty in cash. This order was passed in the file and we have examined the file and confirm the same. The order was passed on 03.05.2013 by Mr. Pawan Jain, Commissioner of Customs (Preventive). The same was communicated by the Assistant Commissioner (Delta) (Mr. Pawan Khetan) by a letter dated 03.05.2013 but actually signed on 06.05.2013. The said letter reads as under: -