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2023 (9) TMI 366 - BOMBAY HIGH COURTPermission for provisional release of the goods - ball-bearings - Section 110A of the Customs Act, 1962 - SCN not adjudicated for almost one year - HELD THAT:- It is clear that in the present case, Respondent No. 2 has not only failed to take cognizance of the repeated applications of the Petitioner, when powers were conferred on him to exercise discretion either to release the goods provisionally or impose conditions and grant provisional release or reject the provisional release of the goods. However, he appears to have acted in complete disregard of his powers and duties - such approach of Respondent No. 2 is certainly not conducive either to the position he wields under the legislation or the public trust he would repose in discharging his statutory duties. This could not have been the approach of Respondent No. 2 even acting under the Circular, as pointed out by Mr. Adik, in requiring Respondent No. 2 to consider any application for release of goods provisionally. The goods in question are subject matter of one bill of entry. Show cause notice itself, although is issued on 22nd April 2022 for almost one year has not been adjudicated and in fact, appears to have not progressed at all - a situation cannot be permitted where the Petitioner would suffer on both the counts at the hands of Respondent No. 2 - There is no acceptable reason that the petitioner in law should be denied provisional release on conditions. This is a fit case where the prayers as made by the Petitioner for provisional release of the goods need to be granted - Petition allowed.
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