TMI Blog2019 (7) TMI 688X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2018 stands superseded / abandoned by the Revenue in view of the seizure of the said goods by order dated 15th April, 2019 under Section 110 of the Act. Mr. Jetly, learned Counsel for the Revenue states that the investigations are in progress and it would not be possible for them to expedite the issue of show-cause-notice. The investigation itself may take a long time before a show-cause notice can be issued. However, in the meanwhile, it is submitted by the Revenue that the Commissioner of Customs, Nhava-Sheva (the Adjudicating Authority) would consider the petitioner's request for provisional release of the said goods under Section 110A of the Act - Mr. Jetly, on instructions, states that the order on provisional release of the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in view of the delay. It is further submitted that the impugned communication dated 4th December, 2018 at the instance of the respondent no.2 Commissioner of Customs granting a provisional release of the said goods is completely without jurisdiction in as much as prior to the order dated 4th December, 2018 there was no seizure of the said goods. It is further submitted that the seizure memo dated 5th April, 2019 is not justified in the facts of the present case and the goods should be assessed and be allowed to be cleared for export as expeditiously as possible. In any case, it is submitted that the respondents be directed to issue a show-cause notice and adjudicate the same at the earliest. 3. We are of the view that the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the terms and conditions of the provisional release of the said goods, pending issue of show-cause notice and adjudication thereof. We accept the above submission on behalf of the Revenue, as it would address the issue of the petitioner as well ensure the protection of the Revenue's interest. 5. Dr. Kantawala, learned Counsel appearing for the petitioner states that as and when the Commissioner of Customs calls them for hearing in regard to the provisional release of said goods under Section 110A of the Customs Act, the petitioner would attend the same and make the submissions for provisional release of the said goods without any conditions. 6. Mr. Jetly, on instructions, states that the order on provisional release ..... X X X X Extracts X X X X X X X X Extracts X X X X
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