TMI Blog2020 (3) TMI 859X X X X Extracts X X X X X X X X Extracts X X X X ..... take a further decision whether to provisionally release the seized goods or not - The learned counsel for the petitioner stated that the adjudication process under Section 125 of the Customs Act, 1962 and Section 110 (A) of the Customs Act and independent of the adjudication process and since it has been specifically indicated in the said statute, the petitioner can claim provisional release of goods on providing necessary bond on payment of duty and penalty. The penalty can be decided only during the adjudication process. The adjudicating authorities should be permitted to exercise their discretion in manner known to law. While exercising their discretion, they may also examine the statements made by the petitioner. Naturally, they wou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be held in the month of February 2020. However, the unfinished gold chains have been seized. In this regard, the petitioner made an application for release of the seized gold chains, taking advantage of Section 110 (A) of the Customs Act, 1962. A representation was also given. 3.The petitioner had also placed reliance on the judgment of a learned Single Judge of this Court in W.P.(MD) Nos.2985 and 3124 of 2018 (Tajudeen Vs. Hasina Balkis), which were decided together on 21.02.2018, whereby, a learned Single Judge of this Court, had held that when the authorities were yet to issue the show cause notice under Section 124 of the Customs Act, 1962, under the provisions of Section 110 (A) of the Customs Act, 1962, if the petitioner deposits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the goods confiscated cannot be released under Section 111 (1) of the Customs Act, 1962. A direction was issued by a learned Single Judge to the adjudicating authority to dispose of the proceedings at the earliest, after affording necessary opportunity. 6.The learned counsel also relied on the Division Bench judgment in W.A.No.377 of 2016 (Malabar Diamond Gallery Private Limited Vs. Additional Director General, DRI Chennai and others) dated 28.07.2016, wherein, a Division Bench of this Court had granted necessary discretion to the adjudicating authority to deny provisional release of seized goods. 7.It is also pointed out by the learned counsel pursuant to the said judgment, a circular No.35/2017-Customs dated 16.08.2017 has be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority has to take a further decision whether to provisionally release the seized goods or not. 10.The learned counsel for the petitioner stated that the adjudication process under Section 125 of the Customs Act, 1962 and Section 110 (A) of the Customs Act and independent of the adjudication process and since it has been specifically indicated in the said statute, the petitioner can claim provisional release of goods on providing necessary bond on payment of duty and penalty. The penalty can be decided only during the adjudication process. 11.The circular No.35/2017-Customs dated 16.08.2017 had been issued pursuant to the observations made by a Division Bench of this Court in Malabar Diamond Gallery Private Limited (referred supra). ..... X X X X Extracts X X X X X X X X Extracts X X X X
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