SATYA SARKAR Vs. DIR, DIRECTORATE OF REVENUE INTELLIGENCE

JUDGEMENT

(1.) C.A. No. 2088 of 2010 : Affidavit of service affirmed on 12th March, 2010 be kept on record.

(2.) In this application having C.A. No. 2088 of 2010, the petitioner has challenged the order dated 10th December, 2009 passed by the Commissioner of Customs (Preventive), Kolkata, the respondent No. 4, rejecting the application of the petitioner under Section 110A of the Customs Act, 1962 for provisional release of the goods, which was directed to be done pursuant to the order dated 20th November, 2009 passed in W.P. 19533 (W) of 2009, on the ground that the goods are not prohibited under the Act and fact finding is complete as show cause notice dated 30th March, 2010 under Section 124 of the Act has been issued.

(3.) Mr. Banerjee, learned Senior Advocate appearing for the petitioner submits that since as evident from pages 42 and 43 of the petition that in identical matters the authorities have directed provisional release of goods on execution of full value bond of the goods and on payment of 25% of the value of goods in cash as cash security, similar order may be passed in this matter. Submission has been made that pursuant to the judgment in Narendra Lohia V/s. Assistant Commissioner of Customs (Prev.), 2009 238 ELT 62 in an identical matter the authorities, as evident from page 44 of the writ petition, had complied with the directions and had released the goods on proper security. Hence, it is prayed that similar order may be passed and appropriate directions may be given for early completion of the adjudication proceeding.