https://www.taxtmi.com/caselaws?id=335063 Once adjudication was completed and the order-in-original had been passed, the bank guarantee had served its purpose and was treated as entitled to cancellation, with the petitioner directed to take the necessary steps for release. By contrast, provisional release of imported goods under section 110A was held unavailable after adjudication because that power operates only pending adjudication. The appropriate remedy at that stage lay before the appellate tribunal, where interim relief could be sought in support of the pending appeal. The writ petition therefore succeeded only to the limited extent of cancellation of the bank guarantee, while provisional release of the goods was refused. en-us Wed, 26 Oct 2016 00:00:00 +0530 Wed, 05 Apr 2017 18:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335063 Once adjudication was completed and the order-in-original had been passed, the bank guarantee had served its purpose and was treated as entitled to cancellation, with the petitioner directed to take the necessary steps for release. By contrast, provisional release of imported goods under section 110A was held unavailable after adjudication because that power operates only pending adjudication. The appropriate remedy at that stage lay before the appellate tribunal, where interim relief could be sought in support of the pending appeal. The writ petition therefore succeeded only to the limited extent of cancellation of the bank guarantee, while provisional release of the goods was refused. Case-Laws Customs Wed, 26 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335063