1998 (9) TMI 93

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....ner (T) Customs Head Quarter, Lucknow reads as under : "Please refer to your letter dated 29-4-1998 in which you have requested for provisional release of truck No. UP-78-N/2500. The Commissioner of Custom after careful consideration of the said application and observing the gravity of offence committed in the instant case, has not acceded to your request. Sd/- Illegible 24.7 Assistant Commissioner (T) Custom Hdqrs. Lucknow" 2. Learned Counsel for the petitioner urged, relying on the provisions contained in paragraph 56 of Chapter VI of the Adjudication Manual that the vehicle seized under the Act ought to have been released by the respondents on furnishing bond and security as visualized by the provisions contained in ....

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.... Union of India and others, 1993 HVD (Alld.) Vol. Ill 179 a Division Bench of this Court directed the authorities to release the vehicle to its owner on his depositing a sum of Rs. 1000/- and executing a bond in the sum of Rs. 40,000/- (estimated value of the vehicle) as required by Section 143 of the Customs Act which reads as under : "143. Power to allow import or export on execution of bonds in certain cases. - (1) Where this Act or any other law requires anything to be done before a person can import or export any goods or clear any goods from the control of officers of customs and the Assistant Commissioner of Customs is satisfied that having regard to the circumstances of the case, such thing cannot be done before such import, expo....