2020 (5) TMI 69

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....ion of his application for provisional release of goods seized under Section 110(1) of the Customs Act, 1962. The petitioner filed an application dated October 25, 2019 before the Assistant Commissioner, Siliguri Customs Division, praying for provisional release of the goods which, according to the petitioner, are perishable in nature. The said application has not yet been disposed of and the peti....

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....date of seizure to issue the show cause notice, the provisional release could not be prayed for prior to expiry of six months, inasmuch as, Section 110(2) provides that in case of failure on the part of the authorities to issue the show cause notice under Section 124 of the Customs Act within six months from the date of seizure the goods would automatically be released in favour of the petitioner.....

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....to the satisfaction of the authorities. Reliance is placed by Mr. Choudhury in the decision of Priyanka Maurya vs. Commr. of Cus. (Preventive), Kolkata, reported in 2017 (345) E.L.T. 91(Cal.). With regard to the quantum of security that should be furnished is not taken into consideration at this stage because this Court is not deciding on the provisional release which is entirely within the doma....