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2022 (6) TMI 293 - CESTAT MUMBAISeizure under Section 110 of Customs Act, 1962 - Rule 41 of the CESTAT (Procedure) Rules 1982 - HELD THAT:- It is more than apparent that Respondent No. 2 - the Commissioner of Customs, Nagpur, was required to decide the application filed by the appellant under section 110A of the Customs Act 1962 in accordance with law, after giving due opportunity of hearing to the petitioner at the earliest and preferably within two weeks from the date of receipt of the order. The instructions that have been made available to the Bench at the time of hearing the application by Shri Manoj Kumar learned Authorized Representative appearing for the Department indicate that the Joint Commissioner of Customs, Customs Commissionerate, Nagpur , took a decision on 25.04.2022 under section 110A of the Customs Act, 1962 - Application disposed off.
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