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2019 (3) TMI 255 - CESTAT AHMEDABADProvisional release of seized goods for the purpose of re-export - Mis-declaration of imported goods - it is alleged that that the goods imported is not a base oil but it is in the nature of high speed diesel oil (HSD) - Held that:- The investigating agency DRI has already drawn the sample of the goods to ascertain the nature of the goods. In such situation, the department has no need of the goods for the purpose of adjudication. By keeping the goods under seizure it is nobody’s gain. The discretion for provisional release of the goods is legally provided under Section 110 of Customs Act and the same should be exercised lawfully and of course with safeguard of the Revenue’s interest. In the present case the sample were already drawn, thereafter, the goods are not required for adjudication. As regard the safeguard of the revenue, the adjudicating authority can impose the condition of bond and bank guarantee as deems fit in accordance with law - In the present case the appellant’s prayer is for provisional release for re-export of the goods and not for home consumption. There is no reason why the re-export of the goods can be denied particularly when the same is not going to adversely affect the adjudication process of the case. The provisional release of the goods for re-export can be allowed subject to the reasonable measures for safeguarding the Revenue - appeal allowed - decided in favor of appellant.
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