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2017 (3) TMI 410 - HC - Central ExciseSealing of machinery - seizure of raw materials and other materials - prayer for release of raw materials and de-sealing of machinery - Held that: - a period of more than six months has passed since the goods in question have been seized and the two machines in question have been sealed. Therefore, in the light of the provisions of sub-section (2) of section 110 of the Customs Act, since no notice under sub-section (1) thereof has been given in respect of the sealed machines, and no order extending the period of six months has been passed, continuation of the sealing of the machines in question, is clearly without any authority of law - the sealing of machinery not justified. Insofar as the release of raw materials is concerned, by virtue of the provisions of section 110A of the Customs Act, the respondent authorities are duly empowered to release the goods pending adjudication on taking a bond from the owner in proper form with such security and conditions as the adjudicating authority may require - The deponent has submitted that he is willing to execute such bond as may be required for release of the raw materials - there should be no impediment in releasing the raw materials subject to the petitioner executing the requisite bond. Petition allowed - decided in favor of petitioner.
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