9911796707
TMI Blog2023 (12) TMI 616X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms Act, 1962 - HELD THAT:- A plain reading of the impugned order indicates that the said conditions were imposed in the light of paragraph 2.1 and 2.2 of the impugned Circular issued by the Central Board of Excise and Customs. Paragraph 2 of the impugned Circular, which indicates the conditions on which the provisional release of the goods can be granted, was declared as void by a Coordinate Be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Jatin Kumar Gaur, Advocates. VIBHU BAKHRU, J. 1. The petitioner has filed the present petition, inter alia, praying as under: (a) Issue the writ of certiorari or any other appropriate writ, order or direction in the nature of declaration, declaring that the impugned Circular No. 35/2017-Cus dated 16.08.2017 as ultra vires and violative of Section 151A of the Customs Act, 1962; and/or (b) Issue a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said decision, the petitioner s challenge to the impugned Circular does not survive. 4. The petitioner impugns an order dated 02.12.2023 (hereafter the impugned order ) passed by respondent no. 6 directing provisional release of the goods on the condition that the petitioner furnish a bond equivalent to the value of seized goods, ₹2,62,05,685/- (Rupees two crores sixty-two lacs five thousa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2023 captioned M/s Shanus Impex v. Union of India and Ors. 6. In view of the above, since the impugned order has been passed on the basis of paragraph 2 of the impugned Circular, the same is liable to be set aside. 7. Mr. Harpreet Singh, learned senior standing counsel appearing for the respondents submits that the matter be remanded to respondent no. 6 to decide afresh. 8. In view of the above, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
