9911796707
TMI Blog2008 (12) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... without saying that fact finding is complete and investigation is over and the matter has to be adjudicated. Since fact finding is complete, there is no reason why the proper directions shall not be issued for release of betel nuts and the truck in question. Therefore, the order dated 27th March, 2008 cannot be sustained and is, thus, set aside and quashed. Since a prayer has been made for release ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 110A of Customs Act, 1962 specifically provides for provisional release of goods pending adjudication upon furnishing bonds and such security and condition as required by the Customs Authority and although the petitioners were willing to furnish such bond and security, the prayers for provisional release of goods were rejected by the Commissioner of Customs (Preventive), West Bengal, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cted release of goods upon furnishing proper security, appropriate order may be passed. 2. I find from the records that the matter was taken up on 5th December, 2008 when it was adjourned to enable the learned advocate appearing on behalf of the Customs Authority to obtain instruction failing which, as has been recorded, appropriate order would be passed since show cause notice has been issued o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is no reason why the proper directions shall not be issued for release of betel nuts and the truck in question. Therefore, the order dated 27th March, 2008 cannot be sustained and is, thus, set aside and quashed. Since a prayer has been made for release of the goods in question, considering the facts and circumstances of the case, the Commissioner of Customs (Preventive), West Bengal shall release ..... X X X X Extracts X X X X X X X X Extracts X X X X
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