Difference of opinion on provisional release of imported goods leads to reference for a third Member.

The Members of CESTAT Chandigarh recorded a difference of opinion on whether the imported goods should be released on provisional terms or whether the matter should be remanded for fresh adjudication. The dispute was not finally decided by the Bench and was directed to be placed before the President for nomination of a third Member to resolve the point of difference.

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Outcome: The Members recorded a difference of opinion on whether the imported goods should be released on provisional terms or remanded for fresh adjudication, and the matter was directed to be placed before the President for nomination of a third Member.

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