issued instructions on 22 June 2011 upon which a public notice was issued by the Customs House at the JNPT. Consequently on 13 December 2011 instructions were issued for stopping the clearance of the consignment and a detention memo was issued on 15 December 2011. The goods have been seized on 20 December 2011 under the reasonable belief that they were imported in violation of the provisions of the Customs Act 1962. Statements were recorded and after samples were drawn they were sent for testing. The Petitioner also imported another consignment on 15 December 2011 at the JNPT, classifying it under Chapter 29, but on 22 December 2011 requested the authorities to reassess the goods under Chapter 38 and agreed to clear the goods under protest. The department thereafter provisionally assessed the goods under Chapter 38 and charged a duty of 10% permitting release. The Petitioner has sought provisional release of the goods which were seized under Section 110A of the Customs Act 1962 by a letter dated 23 December 2011. The other imported consignment was seized on 15 December 2011 and cleared on 9 January 2012 under Chapter 38 against a basic customs duty of 10% which was paid and delivery of the consignment was taken. On 9 January 2012 the consignment which has been seized has been subjected to an order of provisional release subject to the payment of the full duty under Chapter 38, the filing of a bond and a bank guarantee equivalent to 20% of the value of the goods together with an undertaking to co-operate in the investigation.
