9911796707
TMI Blog2016 (6) TMI 1054X X X X Extracts X X X X X X X X Extracts X X X X ..... dvisory in nature and do not have any statutory binding effect. Even in Section 110A of Customs Act, 1962 referred above, does not mandate or lay down any fixed percentage of security, merely laying down that seized goods etc., be released to the owner on taking a bond from him in the proper form with such security and conditions as the adjudicating authority may require ( emphasis added). Therefore, while imposing condition for provisional release, the Commissioner has to use the discretion in a judicious manner basing upon the facts and circumstances of each case. In the case before us, the goods ordered to be released are finished goods which were placed under seizure within the factory premises. Thus, when clearance is effected of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed raw materials valued at ₹ 0.81 crores and finished goods valued at ₹ 1.8 crores under Panchnama dated 15-12-2015. Aggrieved by the seizure, appellants filed a writ petition before the Hon ble High Court at Hyderabad, for the State of Telangana State of Andhra Pradesh, for release of seized goods . The Hon ble High Court directed the department to release the raw material and to pass necessary orders for release of finished products within a period of two weeks. In compliance to the High Court order, the department released raw materials to the appellant on 22-06-2016. With regard to finished goods, the Commissioner, Central Excise Service Tax , Hyderabad-II, allowed provisional release of finished goods (both units) total ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Bench was not available before the Tribunal during the material time. He undertook to withdraw the writ petition, since the Division Bench of the Tribunal has been constituted and has taken up the matter. 6. Reverting back to the issue before us, we find that the Commissioner has issued the order of provisional release in terms of Rule 24 of Central Excise Rules, 2002 r/w Section 18 of Central Excise Act, 1944 also relying on provisions in Chapter-14, para 2.2(d)of CBEC s Excise Manual of Supplementary Instructions. We find that Section 18 ibid merely lays down the procedure for searches and arrest and does concern provisional release of goods etc., by adjudicating authority as spelt out in Section 110A of the Customs Act, 1962. We fur ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
