TaxTMI 
TaxTMI 
2020 (3) TMI 859
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....2, pending disposal of the adjudication process. 2.The writ petitioner, P.Pandithurai, S/o.Ponniah, No.1/19, Server Street, Athangudi, Sivagangai, had arrived from Singapore at Trichy airport on 22.10.2019. He was found in possession of three unfinished gold chains weighting 199.5 grams. He claimed that he had brought the said gold chains for his sister's marriage, which was scheduled to be held in the month of February 2020. However, the unfinished gold chains have been seized. In this regard, the petitioner made an application for release of the seized gold chains, taking advantage of Section 110 (A) of the Customs Act, 1962. A representation was also given. 3.The petitioner had also placed reliance on the judgment of a learned Si....
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....ammed Rafique Ahmed Vs. The Joint/Additional Commissioner of Customs Airport, New Customs House, Meenambakkam, Chennai - 27) wherein holding that when adjudication process has not been completed and only after the adjudication process, the adjudicating authority would decide whether the goods confiscated under Sections 111 (d) and 111 (1) of the Customs Act, 1962, could be released or not and the goods confiscated cannot be released under Section 111 (1) of the Customs Act, 1962. A direction was issued by a learned Single Judge to the adjudicating authority to dispose of the proceedings at the earliest, after affording necessary opportunity. 6.The learned counsel also relied on the Division Bench judgment in W.A.No.377 of 2016 (Malabar Di....
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....ase under Section 110 (A) of the Customs Act, 1962. Under Section 110 (A) of the Customs Act, 1962, the goods which were seized can be released provisionally provided a bond is executed by the person, from whom the goods were seized. It must however be kept in mind that penalty has to be decided during the adjudication process. During the adjudication process, the adjudicating authority has to take a further decision whether to provisionally release the seized goods or not. 10.The learned counsel for the petitioner stated that the adjudication process under Section 125 of the Customs Act, 1962 and Section 110 (A) of the Customs Act and independent of the adjudication process and since it has been specifically indicated in the said statute....