TMI Blog2021 (11) TMI 624X X X X Extracts X X X X X X X X Extracts X X X X ..... sufficient enough to cover the duty, redemption fine and penalty likely to be imposed during the adjudication taking into consideration the various circulars issued by the CBEC - the Ld. Principal Commissioner (Prev.) is directed to consider the request made on behalf of the appellants for provisional release of the goods. Appeal disposed off. - Customs Appeal No.75709 of 2021 - FINAL ORDER NO.75734/2021 - Dated:- 16-11-2021 - MR. P.K.CHOUDHARY, MEMBER (JUDICIAL) Shri Debaditya Banerjee, Advocate for the appellant Shri A.K.Singh, Authorized Representative for the Respondent ORDER The present appeal is against the Order-in-Original No.DRI/KZU/CF/ENQ-06(INT-03)/2021 dated 29.07.2021 passed by Principal Commissioner o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice under Section 124 of the Customs Act, 1962. This order is under challenge in the present appeal proceedings. 4. The Ld.Advocate submitted that on approaching the Customs Authorities for provisional release of the seized goods, no response has been received from them. It is only mentioned at Para 8.3 of the impugned order that the Principal Commissioner of Customs has discussed the request for provisional release of the seized goods. He also submitted that in the cause of detention of the imported goods, the appellant is incurring demurrages and losses. Finally, the Ld. Advocate prayed that the order of extension passed by the Ld. Principal Commissioner is arbitrary and may be set aside. 5. The Ld.D.R. for the Revenue, submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nor restricted items and hence the same are not subjected to any statutory permission. The Central Board of Excise Customs has issued Guidelines for provisional release of seized imported goods pending adjudication under Section 110A of the Customs Act, 1962, which reads as under : 2. While provisional release of seized imported goods under Section 110A of the Customs Act, 1962 may normally be considered by the competent adjudicating authority upon a request made by the owner of the seized goods, provisional release shall not be allowed in the following cases - (i) Goods prohibited under the Customs Act, 1962 or any other Act for the time being in force; (ii) Goods that do not fulfill the statutory compliance requirements/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der. Accordingly, the appellants are directed to execute the bond backed by the Bank Guarantee. On execution of bond and bank guarantee, the Adjudicating Authority shall grant the provisional release of the consignment. I also direct that the quantum of bond should be sufficient enough to cover the duty, redemption fine and penalty likely to be imposed during the adjudication taking into consideration the various circulars issued by the CBEC. 9. In view of the above, I direct the Ld. Principal Commissioner (Prev.) to consider the request made on behalf of the appellants for provisional release of the goods. 10. With the above observations, the appeal is disposed off. (Pronounced in the open court on 16.11.2021) - - TaxTMI - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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