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2023 (2) TMI 77 - MADRAS HIGH COURTSeeking for provisional release of the imported goods - Import of Supari from Thailand - prohibited goods or not - Section 110A of the Customs Act, 1962 - HELD THAT:- As seen from section 110-A of the Customs Act, 1962, an independent decision will have to be taken by the Customs Authorities with regard to the request made by any importer seeking for provisional release of the detained goods which has been detained under section 110-A of the Customs Act, 1962 as in the present case. Whether the petitioner has responded to the Show Cause Notice issued by the Customs Authorities or not is immaterial for the purpose of deciding the application seeking for provisional release of the detained goods under section 110-A of the Customs Act, 1962. As seen from Section 110-A of the Customs Act, 1962, pending the order of the Adjudicating Authority, the goods may be provisionally released to the owner or the bank holder on taking a bond from him in a proper form with such security and conditions as the Adjudicating Authority may require. Thus, no prejudice would be caused to the respondents, if the petitioner is allowed to submit an application under section 110-A of the Customs Act, 1962 seeking for provisional release of the detained goods and a direction is issued to the respondents to consider the said application on merits and in accordance with law, in the light of the contentions raised by the petitioner in these writ petitions within a time frame to be fixed by this Court. This Court directs the petitioner to submit an application to the second respondent under section 110-A of the Customs Act, 1962, within a period of one week from the date of receipt of a copy of this Order, seeking for provisional release of the goods in respect of the stated Bills of Entries - petition disposed off.
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