2021 (2) TMI 312

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.....96099 OF 2020, 96777 OF 2020 - -<br>Customs<br>UJJAL BHUYAN AND MILIND N. JADHAV, JJ. Dr. Sujay Kantawala with Mr. Anupam Dighe, Ms. Chandani Tanna, Mrs. Shrushti Relekar i/by M/s India Law Alliance, Advocates for the Petitioners Mr. A. Batra i/by Mr. Brijesh Pathak, Advocates, Mr. Pradeep S. Jetly, Senior Advocate with Mr. J. B. Mishra, Advocates, Ms. Anusha Amin, Advocate for the Responde....

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....5.08.2013 of the Central Board Excise and Customs, New Delhi as well as the earlier Circular No.1/11-Customs, dated 04.01.2011. 5. Without entering into the rival contentions at this stage, we are of the view that it would meet the ends of justice if a direction is issued to the Commissioner of Customs to act in terms of section 110A of the Customs Act, 1962. Section 110A as it stands today, re....

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....ion 110 may, pending the order of adjudicating authority, be released to the owner or the bank account holder on taking a bond from him in the proper form with such security and conditions as the adjudicating authority may require. Thus, this provision confers a right on the owner to seek provisional release of seized goods etc., while at the same time a corresponding discretionary power is vested....

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....e statute. 13. As a matter of fact, section 110A provides a pragmatic mechanism to facilitate provisional release of seized goods etc. to the owner pending adjudication but at the same time protecting the interest of the revenue. Keeping the above in mind, the provision is required to be understood and applied." 7. We do not find any impediment to exercise of power by the Commissioner ....