2008 (12) TMI 219

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....08 passed by the Commissioner of Customs (Preventive), West Bengal, passed pursuant to the directions contained in the order dated 19th March, 2008 in W.P. 4700 (W) of 2008 [Narendra Lohia & Others v. Assistant Commissioner of Customs (P), West Bengal & Others] on the ground that though Section 110A of Customs Act, 1962 specifically provides for provisional release of goods pending adjudication up....

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....s been ignored by the Customs Authority while passing the order under challenge. Prayer has been made that since the Superintendent of Customs (Adjudication) CC (P), West Bengal by order dated 26th October, 2007 as evident from page 124 of the writ petition, in a similar matter had directed release of goods upon furnishing proper security, appropriate order may be passed. 2. I find from the rec....

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....elease the goods unless investigation is completed". 5. In my view, since show cause notice dated 25th August, 2008 has been issued, it goes without saying that fact finding is complete and investigation is over and the matter has to be adjudicated. Since fact finding is complete, there is no reason why the proper directions shall not be issued for release of betel nuts and the truck in questio....