https://www.taxtmi.com/caselaws?id=211590 Provisional release of seized imported goods cannot be refused merely because no formal application has been filed, where the circumstances justify release and lawful safeguards can protect revenue. The Court held that the power to order provisional release is intended to prevent unnecessary loss to the importer during pendency of adjudication, and that revenue interests are preserved by imposing appropriate conditions rather than by withholding relief altogether. Because the detention was only provisional and release conditions were otherwise satisfied, the authority was required to consider and pass a provisional release order forthwith; inaction on the ground of absence of an application was unjustified. en-us Thu, 17 Mar 2011 00:00:00 +0530 Wed, 21 Mar 2012 18:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211590 Provisional release of seized imported goods cannot be refused merely because no formal application has been filed, where the circumstances justify release and lawful safeguards can protect revenue. The Court held that the power to order provisional release is intended to prevent unnecessary loss to the importer during pendency of adjudication, and that revenue interests are preserved by imposing appropriate conditions rather than by withholding relief altogether. Because the detention was only provisional and release conditions were otherwise satisfied, the authority was required to consider and pass a provisional release order forthwith; inaction on the ground of absence of an application was unjustified. Case-Laws Customs Thu, 17 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211590