Commissioner's Provisional Release of Seized Goods Deemed Unsustainable and Set Aside Due to Lack of Competence.

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....Provisional release of the seized goods - SCN issued by the JC - it is not understood as to how and why the provisional release was granted by the Commissioner who as per Show Cause Notice is not the competent adjudicating authority in this case - the action of the Commissioner granting the provisional release itself is not sustainable and liable to be set aside.....