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454 EXCISE LAW TIMES [ Vol. 373

passed similar orders granting discretion to the adjudicating authority to take a
decision on the said issue. It is the judgment reported in 2016 (2) CWC 191 (Sheik
Mohammed Rafique Ahmed (referred supra)). The Learned Single Judge had very
categorically stated that when goods were seized under Sections 111(d) and
111(1) of the Customs Act, 1962, provisional release of the goods under Section
110(A) of the Customs Act, 1962, does not arise. It was specifically stated that
provisional release of the goods can be granted only after the completion of ad-
judication process.
13. In view of the above, the respondent/Adjudicating Authority has to
take a decision to provisionally release the goods. The Adjudicating Authority
may complete the adjudicating process on or before 30-4-2020 and may give an
opportunity of personal hearing to the petitioner, if he so requires.
14. Accordingly, the Writ Petition is dismissed. However, there shall be
no order as to costs.

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2020 (373) E.L.T. 454 (Guj.)

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
Harsha Devani and Dr. A.P. Thaker, JJ.
LUBI INDUSTRIES LLP
Versus
UNION OF INDIA
Misc. Civil Application (For Extension of Time) No. 1 of 2020 and R/Special Civil
Application No. 14109 of 2018, decided on 5-3-2020
EXIM - Advance authorization - Extension of time for fulfilling pend-
ing export obligation - Petitioners although fulfilled export obligations for
both the authorizations in terms of quantity as well as in terms of F.O.B. value
but taken a little more time over and above six months allowed by this Court
for one of the authorizations - Sufficient cause shown by petitioners for not
fulfilling the export obligation within the time specified by this Court - Joint
Director General of Foreign Trade directed to allow extension of appropriate
period under Paragraph 4.42 of Handbook of Procedures, 2009-14 upon charg-
ing of composition fee as applicable. [paras 7, 12]
EXIM - Advance authorization - Extension of time for fulfilling pend-
ing export obligation - Joint Director General of Foreign Trade having allowed
substitution of name of the new entity and its IEC number with extension of
export obligation period by six months under the directions of this Court, not
empowered to extend such period on his own at the request of the petitioners
though the power of extension is vested in him - Therefore, it would be neces-
sary for this Court to issue appropriate directions to the concerned authority -
Clause (c) of Paragraph 4.42 of Handbook of Procedures, 2009-14. [para 10]
Application allowed

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