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2014 (11) TMI 418

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..... for provisional release under Section 110A of the Act. Since a specific objection has been raised on behalf of the Customs Department that no formal application has been filed for provisional release under Section 110A of the Act, we permit the petitioner to move the competent authority by filing an application for provisional release under Section 110A of the Act - Petition disposed of. - Writ T .....

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..... been seized under Section 110A of the Customs Act, 1962. The petitioner also seeks a direction to the second respondent for possession of a motor vehicle. A counter affidavit has been filed in these proceedings by the Deputy Commissioner of Customs (Preventive), Bareilly, in which it has been stated that 12 kgs. of gold bars were found to have been illegally imported, and therefore, liable for .....

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..... chase in respect of the seized gold is at variance with the markings on the gold bars. On physical verification, it was found that the gold bars bear a Swiss origin as against the purchase which is claimed to be from UAE. Moreover, it has been submitted that summons have been issued from time to time, in spite of which the petitioner has not appeared. The counter affidavit records that the serial .....

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..... ion for provisional release under Section 110A of the Act. Since a specific objection has been raised on behalf of the Customs Department that no formal application has been filed for provisional release under Section 110A of the Act, we permit the petitioner to move the competent authority by filing an application for provisional release under Section 110A of the Act. On the basis of the facts .....

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