https://www.taxtmi.com/caselaws?id=218863 The court concluded that the appeal was not maintainable before the Tribunal against the order under Section 110A of the Customs Act, 1962. The judgment emphasized the interim nature of the order of provisional release and aligned with the view of Member (Technical) in this regard. The appeal was dismissed as non-maintainable, and the Registry was instructed to forward the appeal papers to the regular Bench for further action, highlighting the importance of following Division Bench decisions for judicial propriety. en-us Tue, 17 Apr 2012 00:00:00 +0530 Tue, 07 May 2013 10:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218863 The court concluded that the appeal was not maintainable before the Tribunal against the order under Section 110A of the Customs Act, 1962. The judgment emphasized the interim nature of the order of provisional release and aligned with the view of Member (Technical) in this regard. The appeal was dismissed as non-maintainable, and the Registry was instructed to forward the appeal papers to the regular Bench for further action, highlighting the importance of following Division Bench decisions for judicial propriety. Case-Laws Customs Tue, 17 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218863