JUDGMENT

C. Hari Shankar, J. - This appeal, at the instance of the Additional Director General (Adjudication), Directorate of Revenue Intelligence (DRI) (hereinafter referred to as "the ADG, DRI"), assails Final Order No. 51470/2019, dated 13th November, 2019, passed by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as "CESTAT") in Customs Appeal No. 52593 of 2019 which, in turn, was preferred, before the learned Tribunal against Order-in-Original, dated 4th October, 2019 passed by the appellant.

2. Vide order dated 29th January, 2020, this appeal was admitted on the following substantial questions of law:

"(i) Whether the CESTAT can substitute its view for the discretion of the Adjudicating Authority U/S 110A?

(ii) Whether the appellate jurisdiction of the CESTAT against an order passed u/s 110A is restricted to examining whether such an order has been passed after duly considering the law in respect of provisional release and not pass arbitrarily?

(iii) Whether the appellant is entitled to provisional release of the seized gold in question in view of the facts and circumstances of this case?"

Though, as noted hereinabove, three questions of law wer