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TMI Blog2008 (2) TMI 348X X X X Extracts X X X X X X X X Extracts X X X X ..... of the cartons which were found in the said container and made panchanama. In the examination it was noticed that the consignment contained Air Conditioners, Sony, LCD Television/Data Projectors/Digital Video Camera, Digital Camera (Video/Still) etc. The said goods were detained by the officers, on reasonable belief that they were misdeclared and are liable to seizure and confiscation under the provisions of Customs Act, 1962. The said consignment was latter seized and seizure panchanama was drawn. The appellant herein sought the provisional release of the goods from the office of the Commissioner of Customs (Import) JNPT. Vide the order dt. 23.1.2008, the office of the Commissioner of Customs (Import) informed the appellant herein as unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ission that though the bond for full amount of the assessable value is sought, there is a direction to give Bank Guarantee to the amount of Rs. 50 lakhs. It is the submission that the issue in this case does not require such heavy bank guarantee. It is his submission that the provisions of Section 110A of the Customs Act, 1962 as inserted by Section 26 of Taxation Law (Amendment Act),2006, provisional release of the goods is to be allowed by the Commissioner of Customs. It is his submission that provisional release order which is in challenge before the Tribunal is an order or the decision as mandated in the provisions of Section 129A of the Customs Act, 1962. It is his submission that the definition of adjudicating authority under Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... granted, would definitely be at appellant's cost. It is his submission that the provision of Section 110A would apply and even if this is a interlocatory order and the said order is appealable order, by combined reading of the provisions of Section 2(1), Section 110A and Section 129A of Customs Act. It is his submission that in order to get the goods released at the earliest, the appellant is ready to give a bank guarantee of 25% of the amount of the duty that would arrived at. It is his submission that the declared value has given by the petitioner is approximately Rs. 85.39 lakhs and the duty liability at the current rates of duty would come approximately Rs. 38 lakhs. He submits that let provisional release be given, as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s is found in provisions of Section 2(1) of the Act, which reads "Adjudicating Authority means any authority competent to pass any order or decision under this Act, but does not included the board of Commissioner (Appeals) or Appellate Tribunal". It can be seen from the above reproduced definition under the provisions of Section 2(1) of the Customs Act, adjudicating authority is any competent authority to pass any order or decision under this Act. The provisional release of the goods is enshrined under the provisions of Section 110A of the Customs Act, 1962. The said Section 110A is inserted by Section 26 of Taxation laws of (Amendment Act) 2006, I may read the said Section 110A " Provisional release of goods, documents and things seized ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lie with Tribunal. This being an order of Commissioner having held in earlier para that this order is appealable, the ratio in the cases of Indian Sugar & General Engg. Corporation Vs. Collector of Central Excise as reported at [1992 (62) E.L.T. 657 (Tribunal)] and G.E. Apar Lighting (P) Ltd. Vs. Collector of Central Excise, Ahmedbad as reported at [1995 (77) E.L.T.399 (Tribunal)], will apply, hence on this ground also, the appeal has to be entertained by the Tribunal and I do so. 11. The issue in this case is regarding the provisional release of the goods. The goods which were imported by the appellant were sought to be released by the Ld. Commissioner provisionally, subject to three conditions being satisfied. As regards the condi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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