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TMI Blog2019 (3) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... product, is of the view that the goods imported is not a base oil but it is in the nature of high speed diesel oil (HSD), therefore, the appellant have mis-declared the goods, accordingly the goods were seized. The appellant vide letter dated 24.09.2018 requested for provisional release of the goods for re-export, however, the said request for provisional release was disallowed by the Commissioner of Customs, Kandla. Therefore, the present appeal. 3. Shri. Hardik Modh Ld. Counsel appearing on behalf of the appellant submits that the appellant is seeking provisional release of the goods for re-export thereof. He submits that the re-export of the goods would not prejudice the process of adjudication of the case as the DRI has already drawn t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n if, goods is released provisionally, it will not hamper the process of adjudication. He further submits that in the identical case when the Commissioner of Customs, Ahmedabad rejected the application for provisional release of the goods vide order dated 24.04.2018, the Hon'ble High Court of Gujarat entertaining the special civil application No. 15103/2018 in the case of Huarong Plastic Machinery India Pvt Ltd. Vs. Union of India dated 27/11/2018 allowed the re-export of the goods on furnishing the bank guarantee and bond. 4. Ms. Nitina Nagori, Ld. Joint Commissioner (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 5. On careful consideration of the submissions made by both the sides and perusal of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eased provisionally. In the said judgment it was held that Court can only test satisfaction arrived by the competent authority as to whether goods seized and liable for confiscation can be released provisionally, pending adjudication and in that context, the role of the courts, in exercise of the powers, should be confined only to testing discretion exercised by authority to be both on subjective and objective satisfaction. In the present case the adjudicating authority has denied the provisional release only giving reason that same cannot be released before adjudication of the case. There is no criteria that the goods cannot be released provisionally before adjudication of the case. If goods required for adjudication, it may or may not be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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