TMI Blog2011 (9) TMI 966X X X X Extracts X X X X X X X X Extracts X X X X ..... at Annexure C to this petition; (b) That this Hon'ble Court be pleased to direct the respondents, their servants and agents to release the entire consignment either provisionally or otherwise on such terms and conditions as are deemed just and proper; (c) That pending final hearing of this petition, this Hon'ble Court be pleased to direct the respondents, their servants and agents to release the consignment on such terms and conditions as are deemed just and proper; (d) Ex parte ad interim reliefs in terms of para (b) (c); (e) Such other and further relief/s as are deemed just and proper be granted in the facts and circumstances of this case. 2. Briefly stated facts are that a consignment of various items includin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llegal. 5. With respect to the rest of the items, viz. memory cards and four refrigerators, counsel contended that none of these items are prohibited items and in view of Section 125 of the Customs Act, even upon ultimate confiscation, the redemption fine would be offered. He, therefore, submitted that at this stage, pending final assessment, such items also be released upon payment of full duty and such other conditions as may be imposed. Our attention was also drawn to the provisions contained under Section 110 A of the Act which authorizes the adjudicating authority to release any seized goods on appropriate terms and conditions pending final adjudication. 6. On the other hand, learned counsel, Mr Oza and Mr. Kogje, appearing for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall also be liable to confiscation. It is doubtful whether the entire consignment can be covered under expression any goods used for concealing smuggle goods . 10. However, since the adjudication proceedings are under way, we do not express any final opinion on this aspect. 11. With respect to the remaining prayers of the petitioner for release of four refrigerators and the memory cards, we are of the opinion that such request must be examined at the first instance by the adjudicating authority in terms of Section 110 A of the Act. 12. Under the circumstances, the petition is disposed of with following directions: i) The respondents shall release all items seized under panchnama dated 03.02.2011 minus four refrigerators i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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