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2021 (9) TMI 558 - HC - CustomsProvisional release of imported goods - Criteria to be adopted – either by the State or an authority of the State – whenever it is granted any discretionary power either to increase or decrease any amount which is required to be deposited as security under any statutory provision, especially in revenue related matters - HELD THAT:- Whenever such discretionary power is given – either to the State or an authority of the State – such discretionary power is required to be exercised following the well established principle as enshrined in the doctrine of fairness coupled with the grand old principles of equity. There cannot be any adhocism in the approach by the State or an authority of the State while using such discretionary power. That apart and in any event, cogent and justifiable reasons are required to be recorded – in writing – whenever such discretionary power is exercised which tantamounts to either increase or decrease of any amount that is required to be deposited as security, especially in revenue related matters of the State. While passing the above directions, whether the learned Tribunal followed the principles of law enunciated in SHRI RAJIB GHOSH VERSUS COMMISSIONER OF CUSTOMS (PREVENTIVE) , NER, SHILLONG [2020 (2) TMI 1560 - CESTAT KOLKATA] of the applicable guidelines dated 16th August, 2017, for grant of provisional release of imported goods which are seized under section 110 of the Customs Act, 1962, is required to be looked into. The learned Advocate-on-Record of the appellant is directed to serve notice along with a copy of the appeal papers which before us to the respondent and file an affidavit of service on the next date indicating service as directed herein - List this matter three weeks hence for further consideration.
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