https://www.taxtmi.com/caselaws?id=219666 The Court directed the unconditional release of imported automobile parts seized by customs authorities, overturning the conditions imposed on provisional release under Section 110A of the Customs Act, 1962. Emphasizing the statutory provisions and the operation of Section 110(2), the Court ruled that the continued seizure of goods after the Commissioner's order was unlawful. The judgment clarified the entitlement to unconditional release in the absence of a timely Show Cause Notice and required cooperation with the ongoing enquiry. en-us Tue, 09 Oct 2012 00:00:00 +0530 Wed, 06 Jan 2016 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219666 The Court directed the unconditional release of imported automobile parts seized by customs authorities, overturning the conditions imposed on provisional release under Section 110A of the Customs Act, 1962. Emphasizing the statutory provisions and the operation of Section 110(2), the Court ruled that the continued seizure of goods after the Commissioner's order was unlawful. The judgment clarified the entitlement to unconditional release in the absence of a timely Show Cause Notice and required cooperation with the ongoing enquiry. Case-Laws Customs Tue, 09 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219666