Circular No. 163/74/95-CX dated 14/12/95
Subject:Provisional release of the seized goods
Some Commissioners 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-1, in other Commissionerates such please is granted by Commissioner-11
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 fofm, with such security at the Commissioner may require. It is felt that the
Commissioner-1 who issues the show cause notice and is in charge of the investigation
is in better position to ascertain which material including documents, goods and
chicle is required for establishing, the case. Moreover, Commissioner-11 conrtes into
the picture only after issue of S.C.N., and provisional release of goods/vehicle/
documents etc. may be necessitated to avoid undue 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 ft all cases shall henceforth .be .exercised by Commissioner-
I.
Sd/-
(LP.Lal)
Dputy Secretary to the Government of India
F.No. 208/32/94-CX.6 (Pt.)
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