2022 (4) TMI 435

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....se of goods of the appellant seized upon import. The appellant is before us for the second time with the plea that the direction of the Tribunal in final order no. A/87217/2019 dated 23rd October 2019, while disposing off custom appeal no. 87878 of 2019 challenging order no. SG/INV-09/2019-20/B-Cell/SIIB (I)/JNCH dated 24th September 2019 of Commissioner of Customs (NS-V), SIIB, JNCH, Nhava Sheva, had been disregarded in the remand proceedings which prescribed security deposit of Rs. 75,00,000/- in addition to bond of Rs. 2,00,90,879/-. 2. Learned Counsel for appellant contends that the said order of Tribunal had not only been complied with in its breach but, from the absence of any elaboration therein, also demonstrates obduracy in refusa....

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.... 97,00,000/- which exceeded the differential duty estimated by the investigating agency and that the further security required of them was unjustifiable. Taking note of these facts, the matter was remanded back to the competent authority for reconsidering the terms of the provisional release accordingly. 5. It would appear that the competent authority has not only not taken cognizance of the order of the Tribunal but, without assigning any reasons, merely reduced the security to Rs. 75,00,000/- leaving the appellant with no less of grievance than before. It is, indeed, strange that the competent authority was inclined to reduce the security on the implied acknowledgement that Rs. 85,00,000 was disproportionate but without proffering any ex....

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....ued though, as prescribed under section 110 of Customs Act, 1962, initial deadline of six months, that may be extended to one year for doing so, is attendant upon such deprivation of access to imported goods. It is seen that section 110A of Customs Act, 1962 provides for release to the owner on furnishing of bond in proper form and with such security as the adjudicating authority may require. Offer of provisional release is an option that the owner of goods, aggrieved by the terms of release, is not obliged to accept. Neither does section 110 of Customs Act, 1962 provide for extension of period of seizure beyond one year nor can it purport to nullify the deadline merely owing to offer of provisional release under section 110A of Customs Act....