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2022 (7) TMI 724 - HC - CustomsSeeking release of detained goods - Betel Nut Supari - to be classified Betel Nut Supari or not - prohibited goods or not - Section 110A of the Customs Act - HELD THAT:- It is the consistent view of this Court that in case of provisional assessment, provisional release is permissible. Hence, this Court permits the petitioner to make an application for provisional release under Section 110-A, on such application, when received, shall be disposed of by the Adjudicating Authority, after hearing the petitioner and simultaneous with a prima facie determination of the classification of the commodity, within a period of two (2) weeks from the date of receipt of the application - The Commissioner of Customs (Imports) is hereby directed to release the cargo covered under Bill of Entry No.7556557, dated 18.02.2022, provisionally subject to furnishing of PD bond for full value of the goods and furnishing of bank guarantee at 50% of the differential duty considering, Duty Free Tariff Preference Scheme for Least Developed Countries (LDC) benefit. The Department shall continue their adjudication process and conclude the same without delay. The entire exercise shall be completed within a period of three (3) weeks from the date of receipt of a copy of this order. The writ petition is allowed.
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