https://www.taxtmi.com/caselaws?id=368607 The High Court directed the Customs Excise and Service Tax Appellate Tribunal (CESTAT) to reconsider a case involving the interpretation of Circular No.35/2017-CUS, emphasizing the need for a comprehensive assessment of all extenuating circumstances outlined in the circular. The judgment highlighted the importance of considering extenuating circumstances in cases of provisional release of seized goods, stressing the discretionary power under Section 110A of the Act and the significance of judicial observations from the Delhi High Court and the Madras High Court in guiding customs authorities' decisions for a fair and just outcome. en-us Tue, 18 Sep 2018 00:00:00 +0530 Thu, 17 Jan 2019 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368607 The High Court directed the Customs Excise and Service Tax Appellate Tribunal (CESTAT) to reconsider a case involving the interpretation of Circular No.35/2017-CUS, emphasizing the need for a comprehensive assessment of all extenuating circumstances outlined in the circular. The judgment highlighted the importance of considering extenuating circumstances in cases of provisional release of seized goods, stressing the discretionary power under Section 110A of the Act and the significance of judicial observations from the Delhi High Court and the Madras High Court in guiding customs authorities' decisions for a fair and just outcome. Case-Laws Customs Tue, 18 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368607