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2020 (5) TMI 69 - HC - CustomsProvisional release of seized goods - perishable goods - requirement of furnishing of bond/securities to the satisfaction of the customs officer - HELD THAT:- The contention of the learned advocate for the customs authorities, cannot be accepted, inasmuch as, the law on the subject is that after seizure under Section 110 of the said Act, the goods may be released provisionally to the owner, pending adjudication, upon taking a bond from him or upon furnishing such security and fulfillment of such other conditions. The release as contemplated under Section 110(2) is unconditional release on account of the failure of the authority to initiate the confiscation proceedings within the period of six months whereas provisional release is a section giving a right to an importer to pray for a provisional release of perishable goods likely to be damaged due to pendency of the proceedings upon fulfillment of all conditions and furnishing of bond and security to the satisfaction of the authorities. Quantum of security that should be furnished - HELD THAT:- The issue is not taken into consideration at this stage because this Court is not deciding on the provisional release which is entirely within the domain of the authorities. Petition disposed off.
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