https://www.taxtmi.com/caselaws?id=118724 An order directing an importer to re-export or bring back goods after provisional release was unsustainable where no show cause notice had been issued for confiscation or penalty. The direction also relied on a circular issued after the import, making the subsequent administrative basis inapplicable to the earlier transaction. If the department considered the goods non-compliant with food safety requirements, it was required to act at the relevant time rather than permit provisional release and later deny clearance on the strength of a later circular. The impugned order was set aside. en-us Fri, 17 Jun 2005 00:00:00 +0530 Thu, 05 Jul 2012 13:16:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118724 An order directing an importer to re-export or bring back goods after provisional release was unsustainable where no show cause notice had been issued for confiscation or penalty. The direction also relied on a circular issued after the import, making the subsequent administrative basis inapplicable to the earlier transaction. If the department considered the goods non-compliant with food safety requirements, it was required to act at the relevant time rather than permit provisional release and later deny clearance on the strength of a later circular. The impugned order was set aside. Case-Laws Customs Fri, 17 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118724