Circular No. 163/74/95-Central Excise
F.No. 208/32/94-CX.6 (Pt.)
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs, New Delhi
Subject: Provisional release of the seized goods
Some Commissioner have referred to difficulties in provisional release of goods/ vehicles before issue of S.C.N. particularly in Commissionerates which are having two Commissioners. It has also been brought to the notice of the Board that while in some Commissionerates, provisional release of the goods is granted by Commissioner-I, in other Commissionerates such release is granted by Commissioner -II and that, therefore, there is no uniform practice.
2. The issue has been examined by the Board. It is observed that under Rule 206(3) any thing seized by a Central Excise Officer may, pending the order of Adjudicating Central Excise Officer be released to the owner on taking a bond from him in the proper from, with such security as the Commissioner may required. It is felt that the Commissioner- Who issues the show cause notice and is in charge of the investigation is in a better position to ascertain which material including documents, goods and vechicle is required for establishing the case. Moreover, Commissioner- II comes into the picture only after issue of S.C.N., and provisional release of goods/ vehicle/ documents etc. may be necessitated to avoid under hardship to the assessee / owner.
3. In view of above it has been decided that the powers of provisional release of seized goods and vehicle in all cases shall henceforth be exercised by Commissioner-I.
