9911796707
TMI Blog2020 (6) TMI 560X X X X Extracts X X X X X X X X Extracts X X X X ..... 226 of the Constitution of India on behalf of the petitioner, a goldsmith has been filed for quashing of Ext.P4 Mahazar dated 16.10.2019 whereby gold measuring 2,253 grams and cash of Rs. 27 lakhs were seized. 2. In support of the aforementioned prayer, it has been alleged that petitioner is carrying on the business of goldsmith for the last 20 years under the name and style "Sreekrishna Tools" ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tiation of the proceedings by an adjudicating authority within the six months of the seizure of the goods, the goods shall be returned to the person from whose possession those were seized. The petitioner in this regard had submitted an application for provisional release of gold vide request dated 24.10.2019 (Ext.P5). Investigating Officer directed the petitioner to appear and on appearance, one ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation proceedings was submitted to the Commissioner which has been granted vide communication dated 15.04.2020 and decision thereof has been communicated to the petitioner on 26.05.2020 whereby the period has been extended upto 15.10.2020. But did not deny receipt of the application for provisional release and in case this court issues appropriate direction, the same shall be adhered and regarded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ional release of goods which can be adjudicated independently of the proceedings to be initiated under Section 124 of the Customs Act. I am of the view that the equity can be struck by issuing directions to the respondent for deciding the request submitted vide Ext.P5 for provisional release of the goods in accordance with law after affording an opportunity of hearing to the petitioner. Let this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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