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2018 (8) TMI 257 - AT - CustomsProvisional release of the seized goods - Section 110A of the Customs Act, 1962 - Jurisdiction - action of the Commissioner granting the provisional release, whether valid or not? - Held that:- From the perusal of the provision of Section 110A and Circular No. 35/2017, it is quite evident that in case of provisional release of the seized goods is to be decided by the adjudicating authority who is competent to decide the case as per show cause notice - In this case, it is on record that Show Cause Notice has been issued by the Joint Commissioner of Customs who is also the adjudicating authority in the case. In the circumstances, it is not understood as to how and why the provisional release was granted by the Commissioner who as per Show Cause Notice is not the competent adjudicating authority in this case - the action of the Commissioner granting the provisional release itself is not sustainable and liable to be set aside. Appeal allowed - decided in favor of appellant.
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