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2018 (12) TMI 446 - AT - CustomsProvisional release of the seized goods - Section 110A of the Customs Act, 1962 - Prohibited goods or not? - Clear ownership - actual importers (identified by DRI during investigation) did not have IEC Code No. - Held that:- It is to be noted that the investigations in the present case have already been concluded by the DRI, as evidenced by issue of show cause notice dated 03.09.2018 in which the seized goods have been proposed for confiscation under Section 111 of the Customs Act, 1962. The findings of the lower authority that the goods were prohibited goods is set aside - also the warehousing of the goods has already been allowed; hence the seized goods will not incur demurrage. Further, the show cause notice has already been issued. In these circumstances, the lower authority is directed to complete the adjudication of the case within a period of two months from the date of receipt of this order, failing which he should pass order under Section 110A ibid for provisional release of the goods as permissible under law - appeal disposed off.
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