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TMI Blog2021 (9) TMI 1547X X X X Extracts X X X X X X X X Extracts X X X X ..... home consumption and liable to deterioration. The Commissioner shall, therefore, pass an order for provisional release of the goods in the light of the aforesaid observations. At this stage, the learned Counsel for the Appellant has stated that steps are being taken by the Department for disposal of the seized goods. In such circumstances, when an order for provisional release of the goods has been passed by the Commissioner, it is ordered that the goods seized shall not be disposed of for a period of eight weeks from today. - HON BLE MR. JUSTICE DILIP GUPTA, PRESIDENT AND HON BLE MR. P.V. SUBBA RAO, MEMBER (TECHNICAL) Shri V.S. Negi, Advocate, for the Appellant Shri L.V. Rao, Authorised Representative of the Respondent JUSTICE DILIP GUPT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 110A of the Customs Act, 1962 subject to furnishing of Provisional Duty Bond for Rs. 1,34,69,129/- (Rupees One Crore Thirty Four Lakhs Sixty Nine Thousands One Hundred and Twenty Nine) and Bank Guarantee for Rs. 10,36,33,374/- (Rupees Ten Crores Thirty Six Lakhs Thirty Three Thousands Three Hundred and Seventy Four) to cover the Customs Duty and Adjudication liabilities. 2. 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 on taking a bond from the owner in a proper form with such security and conditions as the Adjudicating Authority may require, but in the instant case, the Deputy Commissioner has merely s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se order. 5. In the present case, the Deputy Commissioner of Customs has merely informed the Appellant that the Commissioner of Customs had ordered for provisional release of the goods. In the submissions filed by the Department, the Department has not placed on record the order that might have been passed by the Commissioner. In fact, in similar matter which came up before the Tribunal in Rudras Overseas vs Commissioner of Customs Customs Appeal NO. 50873 of 2020 decided on 24.09.2020 the Tribunal was informed that a notesheet was put up before the Commissioner for signatures and it is this order which was said to be passed by the Commissioner. While dealing with such an order, the Tribunal passed the following order : 8. In the present ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated above and with the aforesaid directions. 6. Since the order communicated to the Appellant is similar to the communication dated April 24, 2020 that was received in the Appeal filed by Rudra Overseas, it would be proper if a similar order is passed in this case. 7. In the present case also the goods are stated to be for home consumption and liable to deterioration. The Commissioner shall, therefore, pass an order for provisional release of the goods in the light of the aforesaid observations within a period of two weeks from the date of copy of the order served upon the Commissioner by the Appellant. 8. At this stage, the learned Counsel for the Appellant has stated that steps are being taken by the Department for disposal of the seized ..... X X X X Extracts X X X X X X X X Extracts X X X X
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