Messrs CRESCENT ENTERPRISES vs ASSISTANT COLLECTOR OF CUSTOMS and others

ORDER

Submits that the goods subject-matter of this appeal are a perishable item that there is a provision of provisional release of goods under the Customs Act, that the same Adjudicating Officer before whom appellant's case is fixed has granted the relief of provisional release qua the same kinds of goods to another party vide order, dated 24-3-2003 (Annexure "R") but the same relief has been refused to the appellant without any justifiable reason.

2. We have gone through the order, dated 24-3-2003 to which reference has been made by appellant's learned counsel. We would not like to comment on merits at this stage as the Collector Adjudication is already seized of the matter. Let appellant appear before the said Collector who shall ensure that the matter is decided on the next date fixed before him. Disposed of.