Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of CESTAT allowed appellant's challenge to provisional release conditions imposed on seized imported betel nuts under Section 110A of Customs Act, 1962. Tribunal held that since show cause notice remained pending adjudication, confiscation stage had not arrived, mandating provisional release of seized goods. CESTAT struck down arbitrary bank guarantee requirement, noting Delhi HC precedents in Its My Name Pvt. Ltd and Shanu Impex cases invalidated such conditions. Appellant being 1 Star Export House was entitled to relaxed conditions per Circular 32/2009-Cus, exempting bank guarantee requirements for all star export house categories. DRI's no-objection letter supported provisional release under Board Circular 35/2017-Cus. Commissioner's order demonstrated non-application of mind by failing to analyze relevant provisions and circulars. CESTAT quashed bank guarantee condition, directing provisional release upon furnishing PD bond equivalent to goods' value for both imported and export-destined seized goods.
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