2020 (10) TMI 70

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....Entry dated  November 23, 2019 was filed at ICD, Indore and the appellant paid Customs duty of Rs. 7,53,643/-. However, before the goods could be cleared, the goods were examined by the Directorate of Revenue Intelligence, Indore and the goods were detained. 3. The appellant claimed that as the goods were for human consumption and prone to deterioration/ damage, the appellant moved an application dated December 26, 2019 for provisional release of the goods under section 110A of the Customs Act, 1962 [the Customs Act]. The appellant has stated that during the course of investigation, the appellant was asked to deposit Rs. 10 lakh which the appellant deposited. 4. A communication dated April 27, 2020 has been addressed to the appellant....

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....r enclosed with the communication of the Assistant Commissioner. 6. It is for this reason that the learned Authorised Representative of the Department was required to place on record the order passed by the Commissioner. Today, a notesheet has been filed by the Authorized Representative. It shows that a note had been prepared which was placed for perusal and approval before the Assistant Commissioner and the Commissioner and these two officers have merely signed at the bottom of the notesheet. It is contended by the Authorized Representative of the Department that since the note has been approved/ signed by the Commissioner, it should be taken as an order of the Commissioner. 7. Section 110 A of the Customs Act, which deals with the provi....