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2013 (9) TMI 179 - HC - CustomsReturn of one Container – Revenue seized the container - the petitioner sought provisional release of goods which was allowed but the petitioner had not sought the release of goods on account of the onerous conditions imposed for the provisional release of goods - Held that:- The petitioner cannot be denied the right to possess goods for the inefficiency or in action of the revenue for a period of more than one year - There was no merit in the arguments raised by the revenue - Mere fact that show cause notice had been issued after the filing of the present petition will not defeat the right of the petitioner to seek release of goods. A plain and combined reading of Sections 110(2), 124 and 110A spells out that any order for provisional release shall not take away the right of the assessee under Section 110(2) read with Section 124 of the Act - where no action was initiated by way of issuance of show cause notice under Section 124(a) of the Act within six months or extended period stipulated under Section 110(2) of the Act, the person from whose possession the goods were seized becomes entitled to their return - The remedy of provisional release was independent of remedy of claiming unconditional release in the absence of issuance of any valid show cause notice during the period of limitation or extended limitation prescribed under Section 110(2) of the Act - Keeping in view the judgement of Jayant Hansraj Shah Vs. Union of India [2008 (2) TMI 293 - HIGH COURT BOMBAY] examining the provisions of Section 110(2) of the Act the appeal was allowed.
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