https://www.taxtmi.com/caselaws?id=219423 The Tribunal set aside the Commissioner's order refusing provisional release of goods, citing lack of a personal hearing and violation of natural justice principles. It emphasized compliance with Section 110(2) of the Customs Act for the release of goods, stressing procedural fairness and consistent application of rules. The judgment highlighted the importance of adhering to legal requirements and ensuring fairness in customs matters, addressing issues of mis-declaration, disparate treatment of importers, fraud allegations, and statutory compliance. en-us Wed, 18 Apr 2012 00:00:00 +0530 Thu, 25 Oct 2012 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219423 The Tribunal set aside the Commissioner's order refusing provisional release of goods, citing lack of a personal hearing and violation of natural justice principles. It emphasized compliance with Section 110(2) of the Customs Act for the release of goods, stressing procedural fairness and consistent application of rules. The judgment highlighted the importance of adhering to legal requirements and ensuring fairness in customs matters, addressing issues of mis-declaration, disparate treatment of importers, fraud allegations, and statutory compliance. Case-Laws Customs Wed, 18 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219423