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2019 (11) TMI 1219 - CALCUTTA HIGH COURTProvisional release of seized vehicle - smuggling - petitioner submits that the alleged smuggled goods were not seized from the vehicle but were seized from two persons who had travelled in the said vehicle - applicability of Section 115(e) of the Customs Act, 1962 - HELD THAT:- Without going into the merits of the seizure, this writ petition can be disposed of with a direction upon the Principal Commissioner of Customs (P), CC (P), Kolkata, West Bengal to provisionally release the aforesaid seized vehicle upon submission of Bond and Security equal to 40% of the value of the vehicle - It is made clear that the authority shall be at liberty to proceed with the investigation and issuance of show-cause in accordance with law. Petition disposed off.
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