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2013 (4) TMI 283 - MADRAS HIGH COURTSeizure U/s 110 - Valuation - Provisional release of goods U/s 110-A of the Customs Act, 1962 - Held that:- Section 110-A of the Customs Act, 1962 provides for provisional release of goods, documents and things seized pending adjudication. Any goods, documents or things seized under Section 110 of the Act, may, pending the order of the adjudicating officer, be released to the owner on taking a bond from him in the proper form with such security and conditions as the Commissioner of Customs may require - The only reason for non-releasing of the goods is that the petitioner has under-valued the goods in question. The respondents, on investigation, found that the differential duty has to be paid even for the provisional release of the goods. The investigation has to be completed and thereafter, the adjudication has to be done for the assessment of the value. In the light of the legal position and as the goods in question are not prohibitory items under the provisions of the Act and considering the facts and circumstances of the case, provisional release of the goods in question, is ordered with the following conditions: - i) The petitioner shall deposit with the customs authorities the duty payable on the value declared by them - ii) The petitioner shall deposit with the customs authorities 50% of the differential duty - iii) The investigation is yet to be completed and the adjudication has also to be done. Therefore, it is needless to state that this order shall not stand in the way of the respondents to proceed with the investigation and also the adjudication process. In such an event, the petitioner shall co-operate with the respondents for conclusion of the investigation as well as the adjudication proceedings. The Writ Petition is disposed of - No costs - Consequently, the connected miscellaneous petition is closed.
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