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2008 (12) TMI 219 - HIGH COURT AT CALCUTTASeizure - Provisional release of goods - denial on the ground that the case is still at the pre-mature stage for release of goods/vehicle in absence of due investigation - Held that: - since show cause notice dated 25th August, 2008 has been issued, it goes without saying that fact finding is complete and investigation is over and the matter has to be adjudicated. Since fact finding is complete, there is no reason why the proper directions shall not be issued for release of betel nuts and the truck in question. Therefore, the order dated 27th March, 2008 cannot be sustained and is, thus, set aside and quashed. Since a prayer has been made for release of the goods in question, considering the facts and circumstances of the case, the Commissioner of Customs (Preventive), West Bengal shall release the goods, that is, betel nuts in question on execution of full value bond of the goods and on payment of 25% of the value of the goods as cash security in accordance with law - petition allowed.
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