2019 (7) TMI 1676

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.... clear various imported goods. Receiving information regarding mis-declaration of the goods in these Bills of Entry, DRI seized the goods and investigated the matter. Pending final decision of the matter, the respondent filed an application seeking provisional release of the goods under Section 110A of the Customs Act, 1962. The Assistant Commissioner of Customs, Central Adjudication Cell (Port), Customs House, Kolkata, by his letter dated 27.09.2018 rejected the request for provisional release of the goods. Aggrieved by this letter, respondent appealed to the first appellate authority, who by the impugned order, allowed the provisional release of the goods subject to some terms and conditions. This order of the first appellate authority wa....

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....was only lent to them for import of the goods and the respondents are not owner of the goods. Therefore, the goods cannot be released provisionally to the respondent under Section 110A of the Customs Act, 1962. Therefore, the Commissioner (Appeals) has committed a grave error in allowing provisional release of the goods to the respondent. 4. The Ld. Counsel for the respondent, on the other hand, submits that the first appellate authority has correctly allowed their appeal seeking provisional release of the goods. He submits that the statements were recorded by the DRI. The respondent not being very familiar with the technical differences between the legal terms, has made the statements as pointed out by the Ld. D.R. He explains that the ....

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....lease, was taken by the Commissioner. Therefore, they were correct in approaching the Commissioner (Appeals) for relief. Had the letter conveyed that it was the decision of the Commissioner, they would have approached the Tribunal. Therefore, the Revenue's appeal filed may be rejected. 5. We have considered the arguments from both sides and perused the records. The two key issues which fall for decision are - (a) whether the Commissioner (Appeals) was correct in entertaining the appeal against the letter issued by the Assistant Commissioner rejecting the provisional release of the goods without indicating in it that the decision to reject was taken by the Commissioner and that he was only conveying it ; (b) whether the ....