https://www.taxtmi.com/caselaws?id=354291 The court quashed the seizure memorandum and directed the release of detained goods, emphasizing the binding nature of Advance Rulings. It found the detention unjustified, citing the lack of valid grounds for confiscation and the necessity for proper reasons under Section 110 of the Customs Act. The court held the Directorate of Revenue Intelligence accountable for bearing charges and stressed compliance with its orders to uphold the petitioner's rights. en-us Thu, 18 Jan 2018 00:00:00 +0530 Thu, 13 Sep 2018 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354291 The court quashed the seizure memorandum and directed the release of detained goods, emphasizing the binding nature of Advance Rulings. It found the detention unjustified, citing the lack of valid grounds for confiscation and the necessity for proper reasons under Section 110 of the Customs Act. The court held the Directorate of Revenue Intelligence accountable for bearing charges and stressed compliance with its orders to uphold the petitioner's rights. Case-Laws Customs Thu, 18 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354291