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2020 (2) TMI 11 - AT - CustomsProvisional release of goods - Section 129 B of the Customs Act - HELD THAT:- There is no bar for the appellant to make request for reconsideration of the conditions imposed for provisional release of the seized goods before the adjudicating authority. In the present case appellant have done so. Once such a request has been made the adjudicating authority should consider such request and dispose of the same - CBEC vide Circular dated 35/2017-Cus., dated 16.08.2017 issued “Guidelines for provisional release of seized imported goods pending adjudication under Section 110A of the Customs Act, 1962 –reg”. These also should be taken into account by the adjudicating authority while disposing of the representation made by the appellants before him. The ends of justice will be met if the adjudicating authority is directed to consider the representation dated 6.12.2019 made by the appellant before him - Appeal allowed by way of remand.
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