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2022 (6) TMI 1094 - HC - CustomsSeeking release of seized goods - Jurisdiction - violation of principles of natural justice - violation of articles 14 and 19(1)(g) of the Constitution of India and provisions of Customs Act, 1962, notifications thereof, and provisions of Foreign Trade Policy and allow the goods to be further exported - conduct of investigation against the petitioner - seeking defreezing of bank account of the petitioner - Section 110 of the Customs Act - HELD THAT:- It is evident that if the proper officer has reason to believe that any goods are liable to confiscation under the Customs Act, he may seize such goods - Section 113 of the Customs Act mentions the instances when exportable goods can be confiscated. In the instant case, the seizure memo are not on record. However, the panchnama which has been placed on record along with the counteraffidavit says that officers of the Customs Department had informed that the exportable goods of the petitioner "appear to be liable for confiscation" and, therefore, they intended to seize the said goods. The expression "appear to be liable for confiscation" is clearly distinguishable from the expression "reason to believe" which are briefly analysed. Courts have held that section 110A provides a pragmatic mechanism to facilitate provisional release of seized goods, etc., to the owner, pending adjudication, but at the same time, protecting the interest of the Revenue - Insofar the present case is concerned, the petitioner had already made an application on January 18, 2022 before the respondent No. 1 for provisional release of the goods. At the time of making the application, the exportable goods of the petitioner were yet to be seized. Though initially the goods were detained by respondent No. 1, it is now stated that the goods were subsequently seized on February 9, 2022 by the Hyderabad Customs Commissionerate. Thus, a prima facie case is made out for provisional release of the goods under section 110A of the Customs Act, more particularly, considering the fact that the goods are not included in the prohibited list - provisional release of the exportable goods of the petitioner covered by the seven bills of export dated December 31, 2021, ordered, subject to the petitioner complying with the conditions imposed - let the petitioner furnish a bond for the total value of the export able goods - lhe petitioner shall also furnish bank guarantee to the extent of 20 per cent. of the duty drawbacks relatable to the exportable value of the goods - application disposed off.
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