2022 (6) TMI 293

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..... ection 110A of the Customs Act 1962 in accordance with law, after giving due opportunity of hearing to the petitioner at the earliest and preferably within two weeks from the date of receipt of the order. The instructions that have been made available to the Bench at the time of hearing the application by Shri Manoj Kumar learned Authorized Representative appearing for the Department indicate t .....

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..... passed by the Tribunal contained in paragraph 12 of the order is reproduced below: Accordingly, the impugned order is set aside and the respondent-Commissioner is directed to apply the law in Section 110A of Customs Act, 1962, arising from seizure under Section 110 of Customs Act, 1962, in the light of the report of the tests undertaken on the samples drawn in accordance with our interim orde .....

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..... than apparent that Respondent No. 2 - the Commissioner of Customs, Nagpur, was required to decide the application filed by the appellant under section 110A of the Customs Act 1962 in accordance with law, after giving due opportunity of hearing to the petitioner at the earliest and preferably within two weeks from the date of receipt of the order. 4. The instructions that have been made availab .....

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