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2021 (1) TMI 69 - HC - CustomsMaintainability of petition - seizure of goods - order has been passed u/s 110A and the petitioner is required to file an appeal u/s 129A of the Customs Act, 1962 - contention of the petitioner is that as his goods are deteriorating and he is paying demurrages rent, he does have a remedy of provisional release of goods on account of Circular dated 16-08-2017 - HELD THAT:- This court has carefully gone through the Circular issued on the subject and Mr Prasana Prasad has also stated in Open Court that there is no statutory provisions which requires for a report from the Directorate or Revenue Intelligence. Mr Prasana Prasad was also not able to state out any statutory provision which provides for a report from Directorate of Revenue Intelligence. He has stated that its a Departmental Protocol - In the considered opinion of this court, in case there is no statutory provision for obtaining a report from Directorate of Revenue Intelligence, then there is no justification in not deciding the application submitted by the petitioner for provisional release of the goods. Otherwise also, the Directorate of Revenue Intelligence as informed by learned counsel for Directorate of Revenue Intelligence has already submitted a report to respondents No. 2 and 5. The respondents No. 2 and 5 are directed to decide the petitioner's application for provisional release of goods, within a period of ten days, from today, in accordance with law, on merits - Petition allowed - decided in favor of petitioner.
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