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2021 (2) TMI 1050 - HC - CustomsSeeking provisional release of export consignment - section 110A of the Customs Act, 1962 - HELD THAT - The adjudicating authority as may be appointed by respondent No.2 shall pass an appropriate order regarding the prayer of the petitioner for provisional release of the export consignment under section 110A of the Customs Act by taking into consideration all the relevant materials including our order dated 10th February, 2021 - Let such order be passed within a period of 10 days from the date of receipt of a copy of this order. List this matter on 12th March, 2021.
Issues:
1. Quashing of seizure memo dated 31st October, 2020 under Article 226 of the Constitution of India. 2. Provisional release of export consignment under section 110A of the Customs Act, 1962. Issue 1: Quashing of Seizure Memo The petitioner, an exporter of cut and polished diamonds, sought to export a consignment to a Hong Kong purchaser but faced seizure of the export consignment on 31st October, 2020. The writ petition was filed challenging the seizure memo. The Court issued a notice on 21st January, 2021. The petitioner's counsel requested an interim order for the provisional release of the consignment under section 110A of the Customs Act, citing a similar order in another case. The respondents' counsel submitted that the adjudicating authority would examine the matter comprehensively before making a decision. The Court directed the adjudicating authority to consider the petitioner's request for provisional release within 10 days, taking into account all relevant materials, including a previous order dated 10th February, 2021 in a related case. Issue 2: Provisional Release of Export Consignment The petitioner's counsel prayed for the provisional release of the export consignment under section 110A of the Customs Act, highlighting similarities with a previous case where an interim order was issued for provisional release. The respondents' counsel stated that the adjudicating authority would evaluate the matter thoroughly before making a decision. The Court directed the adjudicating authority to decide on the petitioner's request for provisional release within 10 days, considering all relevant materials, including a previous order dated 10th February, 2021 in a related case. The matter was listed for further hearing on 12th March, 2021. This judgment primarily dealt with the quashing of a seizure memo dated 31st October, 2020, and the subsequent request for the provisional release of an export consignment under section 110A of the Customs Act, 1962. The Court directed the adjudicating authority to evaluate the petitioner's request for provisional release within 10 days, considering all relevant materials, including a previous order in a related case. The case was scheduled for further hearing on 12th March, 2021.
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