Home Case Index All Cases Customs Customs + AT Customs - 2021 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (11) TMI 624 - AT - CustomsSeeking provisional release of detained goods - extension of the period for issuance of show-cause notice under Section 110 (2) (as amended) of the Customs Act, 1962 - Section 110A of the Customs Act, 1962 - HELD THAT:- The goods under detention/seizure are neither prohibited items nor restricted items and hence the same are not subjected to any statutory permission - the appellants are directed to execute the bond backed by the Bank Guarantee. On execution of bond and bank guarantee, the Adjudicating Authority shall grant the provisional release of the consignment. It is also directed that the quantum of bond should be sufficient enough to cover the duty, redemption fine and penalty likely to be imposed during the adjudication taking into consideration the various circulars issued by the CBEC - the Ld. Principal Commissioner (Prev.) is directed to consider the request made on behalf of the appellants for provisional release of the goods. Appeal disposed off.
|