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Issues:
Release of seized truck under Customs Act, 1962 based on provisions of Adjudication Manual and Customs Act. Analysis: 1. The petitioner requested the release of a truck seized by Custom Authorities at Varanasi under the Customs Act, 1962. The Commissioner of Customs declined the request citing the gravity of the offense committed. 2. The petitioner's counsel argued that as per paragraph 56 of Chapter VI of the Adjudication Manual, seized vehicles can be provisionally released on furnishing bond and security. The manual specifies the procedure for releasing vehicles pending adjudication, including the payment of security deposits and execution of a bond. 3. The impugned order failed to consider the provisions of paragraph 56 of the Adjudication Manual. Referring to a previous case, the court emphasized the need to release the vehicle upon depositing a specific sum and executing a bond as required by Section 143 of the Customs Act. 4. Section 143 of the Customs Act allows the Assistant Commissioner of Customs to grant leave for import, export, or clearance upon execution of a bond in certain cases. The definition of "goods" under Section 2(22) includes vehicles, making the provisions applicable to the seized truck in this case. 5. The court found that the impugned order did not align with the relevant provisions and directed the Commissioner of Customs to provisionally release the vehicle upon depositing a cash security amount and a bond equivalent to the vehicle's value as determined by the Commissioner. 6. Consequently, the writ petition was allowed, and the impugned order was quashed, with directions to release the vehicle in favor of its owner as per the specified conditions.
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