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<h1>Authority for Provisional Release of Seized Goods Assigned to Commissioner-I to Ensure Consistency and Fairness.</h1> The circular addresses the issue of provisional release of seized goods and vehicles before the issuance of a Show Cause Notice (S.C.N.) in Commissionerates with two Commissioners. It highlights inconsistencies in practice, with some Commissionerates allowing Commissioner-I and others Commissioner-II to grant provisional release. The Board has decided that Commissioner-I, who is responsible for issuing the S.C.N. and overseeing investigations, should have the authority to provisionally release seized items. This decision aims to ensure uniformity and prevent undue hardship to the assessee or owner. Field formations and the trade are to be informed accordingly.