TMI Blog2021 (2) TMI 312X X X X Extracts X X X X X X X X Extracts X X X X ..... re no impediment to exercise of power by the Commissioner of Customs under section 110A of the Customs Act, 1962. The Commissioner of Customs directed to pass order(s) for provisional release of the exportable goods of the petitioners in accordance with law within seven days from the date of receipt of a copy of this order - Stand over to 01.02.2021. - WRIT PETITION (L.) NO.6821 OF 2020, 6827 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adeep S. Jely, learned senior counsel along with Mr. J. B. Mishra, learned counsel for the respondents. 2. In all the Writ Petitions petitioners are aggrieved by seizure memos dated 31.10.2020 and 02.11.2020 whereby declared quantities of cut and polished diamonds of the petitioners sought to be exported vide different shipping bills were seized. 3. Respondents have filed affidavit justifyin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to the owner [or the bank account holder] on taking a bond from him in the proper form with such security and conditions as the [adjudicating authority] may require. 6. This provision was analyzed by this Court in Siddharth Vijay Shah Vs. Union of India decided on 08.09.2020 in the following manner :- 12. From a reading of section 110-A, as extracted above, it is evident that any goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 2, we do not find any limitation imposed in section 110-A that a good which is categorized as a prohibited good under section 2(33) cannot be subjected to provisional release under section 110-A. The words goods, documents and things seized are expressions of general import without any qualifications and / or are not accompanied by any qualifying words. Therefore, no restriction or restricti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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