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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 ..... s of section 110A of the Customs Act, 1962 subject to furnishing of provisional duty bond for Rs. 1,34,69,129/- and bank guarantee for Rs. 10,36,33,374/- to cover the customs duty and adjudication liabilities. It is stated that the Appellant imported certain goods for home consumption for which Bill of Entry dated July 20, 2020 was filed. The goods were, however, seized under Panchnama dated July 29, 2020. The Appellant filed an Application under section 110A of the Customs Act for provisional release of the goods and it is on this Application that the Deputy Commissioner of Customs, ICD, Sanathnagar, informed the Appellant about the order passed by the Commissioner for submission of provisional duty bond and bank guarantee. The said commun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore, submits that the order is non-speaking order, more particularly when the order passed by the Commissioner has also not been made known or enclosed with the communication of the Deputy Commissioner. 3. Section 110 A of the Customs Act, which deals with the provisional release of goods pending adjudication, is reproduced as under: "SECTION 110A. Provisional release of goods, documents and things seized or bank account provisionally attached pending adjudication. - Any goods, documents or things seized or bank account provisionally attached under section 110, may, pending the order of the adjudicating authority, be released to the owner or the bank account holder on taking a bond from him in the proper form with such security and condi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cedure does not satisfy the requirement of Section 110A of the Customs Act. The order passed by the Commissioner must indicate application of mind and contain reasons for passing an order for provisional release. Each case has to be considered on the basis of the facts brought to the notice of the Commissioner. 9. We, therefore, have no hesitation in observing that the communication dated April 27, 2020 for provisional release of goods should be set aside. 10. Such goods are stated to be for human consumption and liable to deterioration. The Commissioner shall, therefore, pass an order for provisional release of the goods in the light of the observations made above within a period of one week from the date a copy of this order is serv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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