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2016 (6) TMI 349 - HC - CustomsSeeking unconditional release of imported goods - Section 110 (2) of the Customs Act, 1962 - Import of LED Spare Parts for lighting fixtures, Spare Parts for lighting fixtures and Capacitor for lighting fixtures from China - Detention of goods - Non-issuance of SCN to the petitioner till this date rather it should have been issued within six months from 15.04.2015 (i.e.) on or before 15.10.2015 as per Section 124(a). Held that:- when no action is 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 is 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. Therefore, merely because a request has been made for provisional release of goods under Section 110-A of the Customs Act and the same has been acceded to by the respondent, the same would not take away the right of the petitioner for unconditional release of the goods under Section 110(2) of the Customs Act. The right under Section 110(2) of the Customs Act is absolute and cannot be curtailed or prevented by the Department. That apart, the Circular issued by the Ministry of Finance dated 19.02.2013 also supports the case of the petitioner. Hence, the petitioner is entitled to get release of the goods unconditionally. - Decided in favour of petitioner
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