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    <title>2009 (7) TMI 719 - CALCUTTA HIGH COURT</title>
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    <description>Customs authorities seized a conveyance suspected of carrying third-country origin goods clandestinely imported into India and issued a show cause notice for confiscation. The Court held that provisional release under Section 110A of the Customs Act is discretionary, so no direction could be issued to compel release of the vehicle pending adjudication. At the same time, the Court required the adjudicating authority to complete the show cause notice proceedings in accordance with law within six weeks, ensuring expeditious conclusion of the statutory confiscation process.</description>
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    <pubDate>Wed, 29 Jul 2009 00:00:00 +0530</pubDate>
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      <title>2009 (7) TMI 719 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=77842</link>
      <description>Customs authorities seized a conveyance suspected of carrying third-country origin goods clandestinely imported into India and issued a show cause notice for confiscation. The Court held that provisional release under Section 110A of the Customs Act is discretionary, so no direction could be issued to compel release of the vehicle pending adjudication. At the same time, the Court required the adjudicating authority to complete the show cause notice proceedings in accordance with law within six weeks, ensuring expeditious conclusion of the statutory confiscation process.</description>
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      <pubDate>Wed, 29 Jul 2009 00:00:00 +0530</pubDate>
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