Provisional release of the seized goods - Central Excise - 163/74/95-CX

Provisional release of the seized goods. Circular No. 163/74/95-CX Dated 14-12-1995 [From F.No. 208/32/94-CX.6(Pt.)] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Provisional release of the seized goods. Some Commissioners have referred to difficulties in provisional release of goods/vehicles before issue of S.C.N. particularly in Commissionerates which are having two Commissioners. It has also been brought to the notice of the Board that while in some Commissionerates, provisional release of the goods is granted by Commissioner-I, in other Commissionerates such release is granted by Commmissioner-II and that, therefore, there is no uniform practice. 2. The issue has been examined by the Board. It is observed that under Rule 206(3) anything seized by a Central Excise Officer may, pending the order of Adjudicating Central Excise Officer, be released to the owner on taking a bond from him in the proper form, with such security as the Commissioner may require. It is felt that the Commissioner-I who issues the show cause notice and is in charge of the investigation is in a better position to ascertain which material including documents, goods and vehicle is required for establishing the case. Moreover, Commissioner-II comes into the picture only after issue of S.C.N., and provisional release of goods/vehicle/documents etc. may be necessitated to avoid undue hardship to the assessee/owner. 3. In view of above it has been decided that the powers of provisional release of seized goods and vehicle in all cases shall henceforth be exercised by Commissioner-I. 4. Field formations and trade may be suitably informed.