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2018 (9) TMI 96 - HC - CustomsJurisdiction of Appellate Tribunal - dilution of terms for provisional release - electronic goods - Whether the Appellate Tribunal has jurisdiction to dilute the security terms for provisional release of goods having regard to the provisions of Section 110A of the Customs Act read with Section 2(1) thereof? Held that:- Power for laying down the security terms and conditions has been vested under the Act in the adjudicating authority and the Board or the first and second Appellate Authorities have been specifically excluded from the ambit of the expression adjudicating authority - import of the provisions of Section 110A and 2(1) of the Act would remain confined to laying down the terms at the first instance and the exclusivity of the adjudicating authority to determine that question cannot extend to an appeal proceeding, where the decision of the adjudicating authority can be modified under the aforesaid provision of the statute. Main ground on which this decision is assailed on merit is that it was DRI who had conducted the search and seizure proceeding and without going through their materials on valuation, it was improper on the part of the Tribunal to lay down fresh security terms. We are satisfied that the Tribunal ought to have examined this question in greater detail. Neither the decision of the adjudicating authority nor the Tribunal reflect the manner in which valuation of goods were done, which had its impact in laying security terms. Matter remanded to the Tribunal setting aside the decision under appeal and direct the Tribunal to rehear the matter within a period of four weeks from the date of communication of this order - appeal allowed by way of remand.
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