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2017 (5) TMI 1234 - HC - CustomsDetention of goods - provisional release of goods - Held that: - The power u/s 110 A of the Act involves exercise of discretion. The scope of judicial review is to examine if the discretion has been rightly exercised; that it is not based on irrelevant materials and is fair and reasonable in the circumstances. It is not an appellate power. The drawing of a distinction between seizure of imported goods as a result of undervaluation and seizure of imported goods upon misdeclaration cannot per se be said to be irrational. - goods ordered to be released provisionally subject to conditions. It is further clarified that nothing said in this order on merits will influence the final orders to be passed in the adjudication proceedings. Petition disposed off.
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