Adjudicating authority can exercise discretion for provisional release of seized goods

Amglo Resources Pvt Ltd. Vs Commissioner of Custom (NS-III) (CESTAT Mumbai) Held that para 2 of Circular 35/2017-Cus is clearly contrary to Section 110 A and is, consequently, void and unenforceable at law. It is not permissible for the CBEC, by executive fiat, to incorporate limitations, on provisional release of seized goods, which find no place in the parent statutory provision, i.e. Section 110 A of the Act. Facts- The appellant, Amglo Resources Pvt Ltd, entered into negotiations with M/s NBJ International FZ-LLC, Dubai for the supply of ‘copper cathode’ conforming to LME Grade “A”...