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2023 (12) TMI 616 - HC - CustomsProvisional release of goods - Constitutional Validity of Circular No. 35/2017-Cus dated 16.08.2017 - ultra vires and violative of Section 151A of the Customs Act, 1962 - HELD THAT:- A plain reading of the impugned order indicates that the said conditions were imposed in the light of paragraph 2.1 and 2.2 of the impugned Circular issued by the Central Board of Excise and Customs. Paragraph 2 of the impugned Circular, which indicates the conditions on which the provisional release of the goods can be granted, was declared as void by a Coordinate Bench of this Court in ADDITIONAL DIRECTOR GENERAL (ADJUDICATION) VERSUS M/S. ITS MY NAME PVT. LTD. [2020 (6) TMI 72 - DELHI HIGH COURT]. In view of the above, since the impugned order has been passed on the basis of paragraph 2 of the impugned Circular, the same is liable to be set aside. The impugned order is set aside and the matter is remanded to respondent no. 6 to decide afresh and the petitioner’s application for provisional release of the goods is restored before respondent no. 6 - Petition allowed.
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