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2019 (4) TMI 1275 - CESTAT KOLKATAProvisional release of seized goods - Section 110A of the Customs Act, 1962 - Valuation - enhancement of value as per NIDB data for similar goods - HELD THAT:- The Tribunal has proceeded to redetermine the value of the imported goods for the purpose of executing the Bond backed by the Bank Guarantee as a condition for provisional release of the seized goods. For such purpose Tribunal has taken note of the range of values for the imported goods as appearing in the NIDB Database - the dispute with the Customs Department has progressed to the next stage in as much as the show cause notice on the alleged customs offence has been issued by the DRI, on completion of investigation. The show cause notice has indicated the basis for redetermination of the value of the imported goods. Section 110A does not create an absolute right in favour of the importer, but vests a discretion in the customs authorities to follow such course in appropriate case goes without saying that it is only a discretion to be exercised in accordance with the well settled principles of law governing the exercise of a statutory discretion vested in a public authority, but not caprice. In either case the respondents are required to take a decision expeditiously either to make a regular assessment or a provisional assessment or a decision to confiscate the goods in question if it is permissible under law after following appropriate procedure or provisionally release the goods under Section 110-A of the Customs Act. As already noticed, even in a case where the goods are liable for confiscation, Section 125 of the Customs Act provides for redemption of goods on payment of fine so long as the goods are not goods falling under the category of prohibited goods for the purpose of import. Appeal allowed.
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