https://www.taxtmi.com/caselaws?id=331146 The court upheld the denial of provisional release of seized gold, weighing 5541.92 grams, due to non-compliance with import conditions and failure to prove the gold was not smuggled. Emphasizing customs officials' discretion, the court found no grounds to interfere with the decision, citing precedents that support confiscation of goods imported against statutory provisions. The writ appeal was dismissed without costs, affirming the adjudicating authority's lawful exercise of discretion under the Customs Act, 1962. en-us Thu, 28 Jul 2016 00:00:00 +0530 Thu, 05 Jan 2017 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331146 The court upheld the denial of provisional release of seized gold, weighing 5541.92 grams, due to non-compliance with import conditions and failure to prove the gold was not smuggled. Emphasizing customs officials' discretion, the court found no grounds to interfere with the decision, citing precedents that support confiscation of goods imported against statutory provisions. The writ appeal was dismissed without costs, affirming the adjudicating authority's lawful exercise of discretion under the Customs Act, 1962. Case-Laws Customs Thu, 28 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331146