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2010 (5) TMI 260 - HC - CustomsProvisional Release- The petitioner has challenged the order passed by the Commissioner of Customs (Preventive) Kolkata the respondent No. 4 rejecting the application of the petitioner under Section. 110A of the Customs Act 1962 for provisional release of the goods which was directed to be done pursuant to the order dated 20th November 2009 passed in W.P. 19533 (W) of 2009 on the ground that the goods are not prohibited under the Act and fact finding is complete as show cause notice dated 30th March 2010 under Section 124 of the Act has been issued. Held that- Betel nuts ordered to be released on execution of full value bond and payment of 25% of their value as cash security.
Issues:
Challenge to order rejecting application for provisional release of goods under Section 110A of the Customs Act, 1962. Analysis: The petitioner challenged the order of the Commissioner of Customs rejecting the application for provisional release of goods. The petitioner argued for release based on similar cases where goods were released provisionally. The Customs authority acknowledged the issuance of a show cause notice but had not filed a reply. The judge noted that fact-finding was complete, and investigation had concluded. Referring to a previous judgment, the judge directed the release of the goods on execution of a full value bond and payment of 25% of the goods' value as cash security. The order rejecting the application was set aside. WP 19533 (W) of 2009: The parties agreed that the writ petition was no longer necessary due to the order in the previous application. The adjudicating authority was directed to complete the proceeding within sixty days of filing a reply to the show cause notice. The petitioner was granted an extension to file a reply. If no reply was submitted, the authorities could proceed as per the law. The judge clarified that the decision did not delve into the merits of the adjudication proceedings. The writ petition was disposed of with no costs awarded. The parties were allowed to communicate the order, and urgent copies were to be provided upon request.
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