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    <title>2018 (12) TMI 268 - BOMBAY HIGH COURT</title>
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    <description>The court directed the respondents to process the application for provisional release of seized perfumes/deodorants under Section 110A of the Customs Act, emphasizing statutory duties. The petitioner was allowed to file further representations, and the Revenue committed to disposing of the application within two weeks. The court stressed cooperation from the petitioner and allowed both the investigation and the release application to proceed simultaneously. No costs were ordered, maintaining a balanced approach in addressing the concerns of both parties.</description>
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      <description>The court directed the respondents to process the application for provisional release of seized perfumes/deodorants under Section 110A of the Customs Act, emphasizing statutory duties. The petitioner was allowed to file further representations, and the Revenue committed to disposing of the application within two weeks. The court stressed cooperation from the petitioner and allowed both the investigation and the release application to proceed simultaneously. No costs were ordered, maintaining a balanced approach in addressing the concerns of both parties.</description>
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