TMI Blog2018 (10) TMI 573X X X X Extracts X X X X X X X X Extracts X X X X ..... ar No.35/2017–CUS. dated 16.08.2017 - Held that:- The circular expressly states in para 4.1 that the observations of this court and of the Madras High Court are to be taken into account - This obviously meant that the conditions in paras 2.1 and 2.2 are merely guidance and cannot be treated as mandatory, in all circumstances. The CESTAT is directed to consider the matter afresh and pass an appr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ided in accordance with Circular No.35/2017 CUS. dated 16.08.2017. That circular first mandates that the provisional release of the seized goods should be normally considered upon a request by the owner of the goods and that the bank guarantee or security deposited should cover (para 2.2) the entire amount of duty/differential duty amount of fine to be levied in lieu of confiscation and also the n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has inter alia held that the distinction between provisional assessment and provisional release was perhaps not acknowledged in many of the orders earlier passed by the Court. Distinguishing between cases of misdeclaration vis-a-vis cases of diversion of goods, non-adherence to conditions of notification, undervaluation and misclassification, the Hon'ble Court has observed that ultimately, eac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cope of judicial review is to examine if the discretion has been rightly exercised; that treatment of all types of wrongful imports on an equal footing might result in miscarriage of justice; and that Section 110A leaves some margin to the Customs in the exercise of their discretion subject to the recognized legal limits. 4.1 The above mentioned observations of the Hon'ble Madras High Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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