2022 (9) TMI 1173

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....hed this Writ Court for release of the goods in question provisionally under Section 110A of the Customs Act, 1962 on the basis of the order of the Appellate Authority ordering for release of the goods in question provisionally and the concluding portion of the order of the Appellate Authority dated 10th June, 2022 is quoted hereinbelow: "In view of above discussion and judicial pronouncement the detained/seized goods under Bills of Entry Nos.2202769 dated 01.01.2021 and 2203997 dated 02.01.2021 and Ex-bond Bills of Entry Nos.9681602 dated 24.11.2020, 9721805 dated 27.11.2020, 9897793 dated 10.12.2020 & 2152531 dated 29.12.2020 are ordered to be released provisionally under section 110A of the Customs Act, 1962 as per the provisions of th....

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....Mr. Maiti, learned counsel appearing for the respondent Customs authority opposes this writ petition by contending that no relief should be granted to the petitioner for releasing of the goods in question in view of another circular dated 16th August, 2017. He relies on paragraph 2 of the said circular which is quoted hereunder : "While provisional release of seized imported goods under Section 110A of the Customs Act, 1962 may normally be considered by the competent adjudicating authority upon a request made by the owner of the seized goods, provisional release shall not be allowed in the following cases - (i) Goods prohibited under the Customs Act, 1962 or any other Act for the time being in force; (ii) Goods that do not fulfill the....

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....higher forum, the said adjudication order has no force in the eye of law at present and it is an admitted position that till date neither the order of the Commissioner of Customs (Appeal) directing release of the goods in question provisionally has been set aside nor stayed by any higher forum. (ii) When this Court asked a query from Mr. Maiti as to whether the aforesaid circular dated 3rd March, 2004 issued by the Board is in force or not, to which Mr. Maiti submitted, on instruction, that the said circular is still in force. Mr. Maiti is relying on the aforesaid circular dated 16th August, 2017 where it specifically says that only prohibited and banned goods should not be released and restricted goods may be released provisionally subje....