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TMI Blog2020 (10) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... the value of bank guarantee/security and this note has merely been signed by the Commissioner. It also needs to be noted that even the note was not supplied with the order. Such a procedure does not satisfy the requirement of Section 110A of the Customs Act. The order passed by the Commissioner must indicate application of mind and contain reasons for passing an order for provisional release. Each case has to be considered on the basis of the facts brought to the notice of the Commissioner. There is no hesitation in observing that the communication dated April 27, 2020 for provisional release of goods should be set aside - appeal allowed - decided in favor of appellant. - Customs Appeal No. 50873 of 2020 - FINAL ORDER NO. 50849/2020 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods imported under Bill of Entry No. 5795615 dated 23.11.2019-Reg. Please refer to your application dated 24.02.2020 regarding provisional release of seized goods imported under Bill of Entry No. 5795615 dated 23.11.2019. 2. The Commissioner of Customs, Indore is pleased to provisionally release the seized goods imported under Bill of Entry No. 5795615 dated 23.11.2019 on execution of Bond for the value of ₹ 86,22,915/- and furnishing of Bank Guarantee/Security of ₹ 1,38,19,048/-. Yours sincerely Sd/- Assistant Commissioner 5. Relying upon the provisions of Section 110 A of the Customs Act, learned Counsel appearing for the appellant has submitted that the Adjudicating Authority can release the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and things seized or bank account provisionally attached pending adjudication . - Any goods, documents or things seized or bank account provisionally attached under section 110, may, pending the order of the adjudicating authority, be released to the owner or the bank account holder on taking a bond from him in the proper form with such security and conditions as the adjudicating authority may require. 8. A perusal of the aforesaid section indicates that the Adjudicating Authority may, pending the final order, release the goods to the owner on taking a bond from him in the proper form with such security and conditions as the Adjudicating Authority may require. Thus, the Adjudicating Authority has to take a decision and the owner of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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