Provisional release of seized goods: powers vested in Commissioner I to grant releases pending adjudication on bond and security. Powers to grant provisional release of seized goods, vehicles and documents pending adjudication shall be exercised by Commissioner-I, who issues the show cause notice and conducts the investigation. Releases are to be made on taking a bond in proper form with such security as the Commissioner requires, to ensure uniform practice and to avoid undue hardship to the owner/assessee.