9911796707
TMI Blog2021 (1) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... sana Prasad was also not able to state out any statutory provision which provides for a report from Directorate of Revenue Intelligence. He has stated that its a Departmental Protocol - In the considered opinion of this court, in case there is no statutory provision for obtaining a report from Directorate of Revenue Intelligence, then there is no justification in not deciding the application submitted by the petitioner for provisional release of the goods. Otherwise also, the Directorate of Revenue Intelligence as informed by learned counsel for Directorate of Revenue Intelligence has already submitted a report to respondents No. 2 and 5. The respondents No. 2 and 5 are directed to decide the petitioner's application for provisional ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the competent adjudicating authority upon a request made by the owner of the seized goods, provisional release shall not be allowed in the following cases :- (i) Goods prohibited under the Customs Act, 1962 or any other act for the time being in force. (ii) Goods that do not fulfill the statutory compliance requirements/obligations in terms of any Act, Rule, Regulation or any other law for the time being in force; (iii) Goods specified in or notified under Section 123 of the Customs Act, 1962; (iv) Where the competent authority, for reasons to be recorded in writing in writing believes that the provisional release may not be in the public interest. 2.1 Seized imported goods shall be released provisionally by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of provisional release of goods. On the other hand, learned counsel Shri Chandan Airen appearing for Directorate of Revenue Intelligence has argued before this court that they have already forwarded a report on 20-11-2020 to the Assistant Commissioner Customs, Indore Commissionerate and no further report is required to be submitted in the matter. This court has carefully gone through the Circular issued on the subject and Mr Prasana Prasad has also stated in Open Court that there is no statutory provisions which requires for a report from the Directorate or Revenue Intelligence. Mr Prasana Prasad was also not able to state out any statutory provision which provides for a report from Directorate of Revenue Intelligence. He has stated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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