TMI Blog2021 (7) TMI 1113X X X X Extracts X X X X X X X X Extracts X X X X ..... s 45, 48 and 49 deal with the manner in which the imported goods ought to be kept pending their clearance upon submission of bills of entry under Section 46 thereof. In the present case the customs authorities had not seized the goods on such reasonable belief that they are liable to confiscation. On the other hand, the goods had been kept in custody in exercise of powers under Section 45 of the Act, pending its clearance. Therefore, no case of unconditional release of the goods in the factual matrix with reference to sub-section (2) of Section 110 of the Act is made out - with concern that the provisional clearance of the goods is pending consideration for over 2 and years purportedly on the ground of verification of genuineness of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 2019, wherein a Co-ordinate bench of this Court, inter-alia, passed the following order: Sri V.R.Reddy Kovvuri, counsel for the petitioner. Sri Suresh Kumar Routhu, Counsel for the respondents. Heard on I.A.No.1 of 2019, which is an application seeking release of the goods seized by the respondents. Considering the order passed in other connected case i.e., WP No.10030 of 2019, dated 31.10.2019, we direct the petitioner to furnish bank guarantee equivalent to 30% of the differential duty and for the remaining amount, solvent surety to the satisfaction of the officer concerned. On furnishing such bank guarantee and solvent surety, the goods shall be released. It is made clear that bank guarantee so furnished by the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , under Bill of Entry No.2084046, dated 16.02.2019. At the port of entry, the Customs authorities kept the goods in the custody of the proper officer for the purpose of provisional assessment and verification of the certificate of origin furnished by the petitioner. 8. In view of the aforesaid facts, we are unable to persuade ourselves that the goods had been seized in exercise of powers under Sub-section (1) of Section 110 of the Act. On the other hand, it appears that they had been kept in the custody of the proper officer, pending verification of the country of origin certificate. At this stage, the petitioner had approached this Court in Writ Petition No.20419 of 2019, whereupon this Court passed an order of conditional release direc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions of sub-section (1) or under any law for the time being in force, - (a) shall keep a record of such goods and send a copy thereof to the proper officer; (b) shall not permit such goods to be removed from the customs area or otherwise dealt with, except under and in accordance with the permission in writing of the proper officer [or in such manner as may be prescribed]. (3) Notwithstanding anything contained in any law for the time being in force, if any imported goods are pilfered after unloading thereof in a customs area while in the custody of a person referred to in sub-section (1), that person shall be liable to pay duty on such goods at the rate prevailing on the date of delivery of an [arrival manifest or import m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consider relevant to the identity of the goods in any proceeding under this Act and shall make an application to a Magistrate for the purpose of - (a) certifying the correctness of the inventory so prepared; or (b) taking, in the presence of the Magistrate, photographs of such goods, and certifying such photographs as true; or (c) allowing to draw representative samples of such goods, in the presence of the Magistrate, and certifying the correctness of any list of samples so drawn.] [(1C) Where an application is made under sub-section (1B), the Magistrate shall, as soon as maybe, allow the application.] (2) Where any goods are seized under sub-section (1) and no notice in respect thereof is given under clause ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case the customs authorities had not seized the goods on such reasonable belief that they are liable to confiscation. On the other hand, the goods had been kept in custody in exercise of powers under Section 45 of the Act, pending its clearance. Therefore, we are of the considered opinion no case of unconditional release of the goods in the factual matrix with reference to sub-section (2) of Section 110 of the Act is made out. Even if the argument of the petitioner that the goods had been seized in exercise of powers under Section 110 of the Act is accepted, proviso to the said Section clearly mandates that in the event of provisional release of the seizure under Section 110A of the Act [110A. Provisional release of goods, documents and th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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