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2023 (12) TMI 597 - HC - CustomsSeeking provisional release of the goods imported by the petitioner albeit on furnishing a bond equivalent to the value of seized goods and a bank guarantee/security deposit equivalent to 120% of the said amount - Constitutional Validity of Circular bearing No. 35/2017-Cus dated 16.08.2017 - HELD THAT:- Paragraph 2 of the impugned Circular to the extent it curtails the discretion accorded to the adjudicating authority is set aside as being contrary to the Customs Act - The impugned order is set aside and the petitioner’s application for the provisional release of the goods is restored before respondent no. 6. Considering that the goods involved are perishable, respondent no. 6 is directed to decide the matter afresh and pass a speaking order within a period of four working days from date after hearing the petitioner - The petitioner shall appear before respondent no. 6 on 11.12.2023 at 10:30 a.m. Application disposed off.
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