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2019 (7) TMI 688 - HC - CustomsCancellation of the export shipments - delay in filing shipping bills - provisional release of goods - HELD THAT:- The impugned order dated 4th December, 2018 allowing provisional release of the said goods was under Section 18. It is not correct to state that such provisional assessment of the shipping bill can only be done consequent to a seizure of the said goods under Section 110 of the Act. The impugned order dated 4th December, 2010 is not one made under Section 110A of the Act as submitted by the petitioner but it is an order of provisional assessment of the shipping bill dated 23rd August, 2018. However, the impugned order dated 4th December, 2018 stands superseded / abandoned by the Revenue in view of the seizure of the said goods by order dated 15th April, 2019 under Section 110 of the Act. Mr. Jetly, learned Counsel for the Revenue states that the investigations are in progress and it would not be possible for them to expedite the issue of show-cause-notice. The investigation itself may take a long time before a show-cause notice can be issued. However, in the meanwhile, it is submitted by the Revenue that the Commissioner of Customs, Nhava-Sheva (the Adjudicating Authority) would consider the petitioner's request for provisional release of the said goods under Section 110A of the Act - Mr. Jetly, on instructions, states that the order on provisional release of the said goods under Section 110A of the Act will be passed within a period of three weeks from today. This statement is accepted. Petition disposed off.
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