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2020 (10) TMI 70 - CESTAT NEW DELHIProvisional release of the seized goods on execution of Bond and on furnishing of bank guarantee - Section 110 A of the Customs Act, 1962 - HELD THAT:- As per section 110A, the Adjudicating Authority may, pending the final order, release the goods to the owner on taking a bond from him in the proper form with such security and conditions as the Adjudicating Authority may require. Thus, the Adjudicating Authority has to take a decision and the owner of the goods is required to be apprised of the reasons culminating in the provisional release order. In the present case, it transpires that the office put up a note indicating the value of bond and the value of bank guarantee/security and this note has merely been signed by the Commissioner. It also needs to be noted that even the note was not supplied with the order. Such a procedure does not satisfy the requirement of Section 110A of the Customs Act. The order passed by the Commissioner must indicate application of mind and contain reasons for passing an order for provisional release. Each case has to be considered on the basis of the facts brought to the notice of the Commissioner. There is no hesitation in observing that the communication dated April 27, 2020 for provisional release of goods should be set aside - appeal allowed - decided in favor of appellant.
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