JHOOLA REFINERIES LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) Pursuant to order dated 28th October, 2005 and the directions issued by this Court in Paragraph No. 5 of the said order, the respondent-authority has forwarded communication dated 9th December, 2005 and the material part thereof reads as under :

(2.) The said communication has been followed up by another communication dated 22nd December, 2005 wherein the same order is made. Both these communications have been placed on record by the learned counsel for the respondent-authority.

(3.) During the arguments learned counsel for the respondent-authority was called upon to explain the basis and the provision which permitted the respondent-authority to order provisional release. He has invited attention of the Court to provisions of Section 18(1)(c) of the Customs Act, 1962 (the Act). He has also placed reliance on Circular No. 22/2004-Cus., dated 3rd March, 2004, issued by Central Board of Excise and Customs. Lastly reliance was placed on provisions of Section 111(o) of the Act. He also submitted that the circular issued by C.B.E.C. are binding on the officers of the department and for this purpose also placed reliance on the Apex Court decision in case of Paper Products Ltd. V/s. Commissioner of Central Excise, 1999 112 ELT 765.