https://www.taxtmi.com/caselaws?id=123245 The Tribunal held that the appeal regarding the provisional release of goods under Section 110-A was not maintainable before it under Section 129-A of the Customs Act. It clarified that the order for provisional release did not constitute an order of adjudication but rather a temporary measure pending final adjudication. The Tribunal also addressed uncertainties regarding adjudication by the Commissioner or a subordinate officer, suggesting that issues related to High Court directives should be raised in the High Court. Consequently, the appeal was dismissed, emphasizing the procedural differences between provisional measures and final adjudication. en-us Wed, 20 Feb 2008 00:00:00 +0530 Mon, 11 Sep 2017 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123245 The Tribunal held that the appeal regarding the provisional release of goods under Section 110-A was not maintainable before it under Section 129-A of the Customs Act. It clarified that the order for provisional release did not constitute an order of adjudication but rather a temporary measure pending final adjudication. The Tribunal also addressed uncertainties regarding adjudication by the Commissioner or a subordinate officer, suggesting that issues related to High Court directives should be raised in the High Court. Consequently, the appeal was dismissed, emphasizing the procedural differences between provisional measures and final adjudication. Case-Laws Customs Wed, 20 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123245