9911796707
TMI Blog2020 (10) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... Entry dated November 23, 2019 was filed at ICD, Indore and the appellant paid Customs duty of Rs. 7,53,643/-. However, before the goods could be cleared, the goods were examined by the Directorate of Revenue Intelligence, Indore and the goods were detained. 3. The appellant claimed that as the goods were for human consumption and prone to deterioration/ damage, the appellant moved an application dated December 26, 2019 for provisional release of the goods under section 110A of the Customs Act, 1962 [the Customs Act]. The appellant has stated that during the course of investigation, the appellant was asked to deposit Rs. 10 lakh which the appellant deposited. 4. A communication dated April 27, 2020 has been addressed to the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or enclosed with the communication of the Assistant Commissioner. 6. It is for this reason that the learned Authorised Representative of the Department was required to place on record the order passed by the Commissioner. Today, a notesheet has been filed by the Authorized Representative. It shows that a note had been prepared which was placed for perusal and approval before the Assistant Commissioner and the Commissioner and these two officers have merely signed at the bottom of the notesheet. It is contended by the Authorized Representative of the Department that since the note has been approved/ signed by the Commissioner, it should be taken as an order of the Commissioner. 7. Section 110 A of the Customs Act, which deals with the prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... basis of the facts brought to the notice of the Commissioner. 9. We, therefore, have no hesitation in observing that the communication dated April 27, 2020 for provisional release of goods should be set aside. 10. Such goods are stated to be for human consumption and liable to deterioration. The Commissioner shall, therefore, pass an order for provisional release of the goods in the light of the observations made above within a period of one week from the date a copy of this order is served upon by the Commissioner by either of the parties. 11. It has been stated by the learned Counsel for the appellant that a notice has been issued for disposal of the seized goods. In the circumstances mentioned above, when an order of provisional rele ..... X X X X Extracts X X X X X X X X Extracts X X X X
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