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2018 (10) TMI 573 - HC - CustomsInterpretation of Statute - Circular No.35/2017–CUS. dated 16.08.2017 - provisional release of goods - CESTAT has relegated the matter entirely to the Commissioner, with a direction that the application should be decided in accordance with Circular No.35/2017–CUS. dated 16.08.2017 - Held that:- The circular expressly states in para 4.1 that the observations of this court and of the Madras High Court are to be taken into account - This obviously meant that the conditions in paras 2.1 and 2.2 are merely guidance and cannot be treated as mandatory, in all circumstances. The CESTAT is directed to consider the matter afresh and pass an appropriate order having regard to the circumstances of the case - appeal allowed in part.
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