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2023 (8) TMI 755 - KERALA HIGH COURTProvisional release of goods - Smuggling - Gold - reliance placed on voluntary statements - Conducting an adjudication in an application filed under Section 110A of Customs Act - HELD THAT:- A reading of Section 110A of Customs Act establishes that the adjudicating authority has been conferred with the power to provisionally release any goods, documents, things seized or bank accounts to the owner or the bank account holder, on taking a bond from him in the proper form with such security and conditions as the adjudicating authority may require - the provision read with Section 122A of the Act clearly establishes that during the pendency of the adjudicating procedure, the adjudicating authority has the power to provisionally release the things enumerated under Section 110A of the Act, on taking a bond and/or security. On an overall appreciation of the statutory provisions, its interpretations, the guidelines laid down by the CBEC, leads me to irresistible conclusion that the Act of adjudicating authority in deciding an application for provisional release is adjudicating procedure and not a ministerial act as contended by the respondents. Therefore, the adjudicating authority is bound to adhere to the elementary principles of natural justice by adverting to the contentions raised in an application seeking provisional release and afford the applicant an opportunity of being heard. The finding of the second respondent in Ext P5 is erroneous, wrong and in blatant violation of the rudimentary principles of natural justice. Ext P4 application is to be directed to be considered by the adjudicating authority, constituted under Section 110A of the Act - adjudicating authority constituted under Section 110A of the Act, is directed to consider and dispose of Ext P4 application, in accordance with law and as expeditiously as possible, at any rate, within a period of one month from the date of receipt of a certified copy of this judgment, after affording the petitioner an opportunity of being heard - petition disposed off.
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