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2020 (3) TMI 859 - HC - CustomsProvisional release of seized goods - Gold - Section 110 (A) of the Customs Act, 1962 - HELD THAT:- The petitioner had sent a representation claiming provisional release under Section 110 (A) of the Customs Act, 1962. Under Section 110 (A) of the Customs Act, 1962, the goods which were seized can be released provisionally provided a bond is executed by the person, from whom the goods were seized. It must however be kept in mind that penalty has to be decided during the adjudication process. During the adjudication process, the adjudicating authority has to take a further decision whether to provisionally release the seized goods or not - The learned counsel for the petitioner stated that the adjudication process under Section 125 of the Customs Act, 1962 and Section 110 (A) of the Customs Act and independent of the adjudication process and since it has been specifically indicated in the said statute, the petitioner can claim provisional release of goods on providing necessary bond on payment of duty and penalty. The penalty can be decided only during the adjudication process. The adjudicating authorities should be permitted to exercise their discretion in manner known to law. While exercising their discretion, they may also examine the statements made by the petitioner. Naturally, they would have to provide an opportunity to the petitioner of being heard. When the adjudicating authority is empowered even to reject provisional release of goods, unless such orders are passed by the adjudicating authority, this Court should not interfere with such process. The respondent/Adjudicating Authority has to take a decision to provisionally release the goods. The Adjudicating Authority may complete the adjudicating process on or before 30.04.2020 and may give an opportunity of personal hearing to the petitioner, if he so requires - Petition dismissed.
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