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        Case ID :
        Customs

        Seized goods comprising 14 containers of Used Multifunctional...

        Importers win provisional release of seized digital devices after long legal battle.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Seized goods comprising 14 containers of Used Multifunctional Digital Devices (MFDs) denied provisional release. Tribunal observed numerous orders from itself and High Courts accepted impugned MFDs not liable for absolute confiscation. Relied on Supreme Court judgment in Commissioner of Customs vs. M/s. Atul Automations Pvt. Ltd. dismissing revenue's review petition. Appellant's request for provisional release covered u/s 110A of the Act. Impugned order set aside, appeal allowed. Adjudicating authority directed to order provisional release within one month considering matter pending over five years.
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