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2018 (12) TMI 268 - HC - CustomsProvisional release of goods - perfumes / deodorants - Section 110A of Customs Act, 1962 - Held that:- The petitioner would inform the respondents about the correct addresses where summons could be served. The petitioner's director would make himself available to the Customs Department by appearing before the assessing officer on Monday, 3rd December, 2018 and thereafter whenever called for by the respondents. We are satisfied with the explanation given by the petitioner's director in his affidavit-in-rejoinder dated 29.11.2018 for not responding to the summons. This coupled with the assurance given to us that the petitioner's director would cooperate with the investigation and make himself available before the Adjudicating Authority on 3.12.2018 and thereafter whenever called, would not warrant dismissal o the peritonitis on account of the petitioner's conduct as canvassed by the Revenue. Both the proceedings i.e investigation and provisional release application can proceed at the same time. The respondents are directed under Section 110A of the Act to deal with the application for provisional release of goods seized, pending investigation. The Respondents must perform their statutory duties and dispose of the application dated 30.9.2018 in accordance with law - Petition disposed off.
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