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2014 (4) TMI 99 - GUJARAT HIGH COURTRelease seized goods – four refrigerators and memory cards - It is the case of the petitioner that promptly after the earlier order was passed by the High Court, the petitioner filed an application dated 21st September 2011 in terms of the said order and requested that in exercise of the powers under Section 110A of the Customs Act, such goods be released on reasonable conditions. The case of the Department is that the said application was never received. - Held that:- w.r.t. the seized goods in question court had not passed any specific order of releasing – only provided that it would be open for the petitioner to press for application u/s 110A of the Act, which was stated to have been filed – It was provided that if no such application was filed, the authorities shall take a final decision thereon, the Commission did not flouted the Court’s order - Court only required the Commissioner to decide an application for provisional release of the goods - If such an application is already filed or if not filed, the same may be filed and that the Commissioner shall decide the same expeditiously. Receiving of assessee application u/s 110A of the Act – Whether application was actually made and inwarded - Held that:- There is some ambiguity about application dated 21st September 2011 of the petitioner having been received by the Department - Assessee showed this Court the office copy of application on which stamp is affixed received by the Inward Clerk on 13th September 2011 - This stand of assessee is not in dispute - Nevertheless, in a writ petition, it would not be possible for us to conclude in a document that the application was actually made and inwarded – This issue cannot be closed in this manner - If the application was actually made and inwarded, it is a matter of serious concern why the same did not reach the Commissioner and it is disowned in the affidavit in reply - Thus, the Commissioner is required to hold an inquiry in this respect and if found that the letter was actually received by the Department but not placed before him, to take necessary steps departmentally as found appropriate. - Decided against the assessee.
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