https://www.taxtmi.com/caselaws?id=376234 The Tribunal allowed the appeal and directed the provisional release of seized goods for re-export within a month, emphasizing the lawful exercise of discretion under Section 110 of the Customs Act. The decision highlighted the need to balance Revenue's interests, noting that the goods had already been tested and continued seizure was unnecessary. The Tribunal set aside the impugned order, considering the substantial demurrage costs incurred by the appellant and rejecting the argument that goods cannot be provisionally released before adjudication. en-us Wed, 13 Feb 2019 00:00:00 +0530 Mon, 02 Mar 2020 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376234 The Tribunal allowed the appeal and directed the provisional release of seized goods for re-export within a month, emphasizing the lawful exercise of discretion under Section 110 of the Customs Act. The decision highlighted the need to balance Revenue's interests, noting that the goods had already been tested and continued seizure was unnecessary. The Tribunal set aside the impugned order, considering the substantial demurrage costs incurred by the appellant and rejecting the argument that goods cannot be provisionally released before adjudication. Case-Laws Customs Wed, 13 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376234