TMI Blog2019 (3) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... e exercised lawfully and of course with safeguard of the Revenue s interest. In the present case the sample were already drawn, thereafter, the goods are not required for adjudication. As regard the safeguard of the revenue, the adjudicating authority can impose the condition of bond and bank guarantee as deems fit in accordance with law - In the present case the appellant s prayer is for provisional release for re-export of the goods and not for home consumption. There is no reason why the re-export of the goods can be denied particularly when the same is not going to adversely affect the adjudication process of the case. The provisional release of the goods for re-export can be allowed subject to the reasonable measures for safeg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be of no use rather it will render the heavy demurrage. He submits that so far the appellant have already suffered the demurrage of almost 74 Lakhs. He further submits that the request of provisional release was declined by the department mainly on the ground of Lager Bench judgment in the case of A.K. Jewellers Vs. Commissioner of Customs, Mumbai- 2003 (155) E.L.T. 585 (Tri.-LB) and Board Circular No. 35/2017-Cus dated 16.08.2017. In this regard, he submits that in case of larger Bench judgment re-export of goods was permitted only subject to payment of fine, therefore, the Larger Bench Judgment does not support the revenue for the decision of denying the provisional release. As regard the Board Circular No. 35/2017-Cus., he submits in pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of the goods and that too for re-export of goods. We find that the investigating agency DRI has already drawn the sample of the goods to ascertain the nature of the goods. In such situation, we are of the view that the department has no need of the goods for the purpose of adjudication. By keeping the goods under seizure it is nobody s gain. The discretion for provisional release of the goods is legally provided under Section 110 of Customs Act and the same should be exercised lawfully and of course with safeguard of the Revenue s interest. If in each and every case the goods is not allowed to be released provisionally the purpose of Section 110 which is for provisional release will become redundant. The adjudicating authority heavily re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... awn, thereafter, in our view the goods are not required for adjudication. As regard the safeguard of the revenue, the adjudicating authority can impose the condition of bond and bank guarantee as deems fit in accordance with law. In the present case the appellant s prayer is for provisional release for re-export of the goods and not for home consumption. We do not find any reason why the re-export of the goods can be denied particularly when the same is not going to adversely affect the adjudication process of the case. As per the above discussion we are of the view that the provisional release of the goods for re-export can be allowed subject to the reasonable measures for safeguarding the Revenue. 7. Accordingly, the impugned order is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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