9911796707
TMI Blog2019 (11) TMI 1219X X X X Extracts X X X X X X X X Extracts X X X X ..... going into the merits of the seizure, this writ petition can be disposed of with a direction upon the Principal Commissioner of Customs (P), CC (P), Kolkata, West Bengal to provisionally release the aforesaid seized vehicle upon submission of Bond and Security equal to 40% of the value of the vehicle - It is made clear that the authority shall be at liberty to proceed with the investigation and i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Customs Act, 1962 subject to submission of Bond and Security equal to the insured value of the vehicle. Mr. Chakraborty, learned Advocate appearing on behalf of the petitioner submits that the alleged smuggled goods were not seized from the vehicle but were seized from two persons who had travelled in the said vehicle. He submits that Section 115(e) of the Customs Act, 1962 is not applicable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Commissioner of Customs (P), CC (P), Kolkata, West Bengal to provisionally release the aforesaid seized vehicle upon submission of Bond and Security equal to 40% of the value of the vehicle. It is made clear that the authority shall be at liberty to proceed with the investigation and issuance of show-cause in accordance with law. The vehicle to be released within 10 days of the submission of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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