https://www.taxtmi.com/caselaws?id=283609 The Tribunal granted relief by setting aside the harsh release conditions imposed on the disputed goods, which were micro SD cards subject to hazardous waste rules. It ruled in favor of the appellant, citing failure to issue a timely show cause notice as per the Customs Act, 1962. Precedents from various High Courts were considered in interpreting the law. The Tribunal emphasized the distinction between provisional release orders and their impact on notice timelines. It allowed the unconditional release of the goods for re-export due to delays and lack of clarity from the Pollution Control Board, with a requirement for prompt re-exportation. en-us Thu, 08 Nov 2018 00:00:00 +0530 Sat, 14 Mar 2020 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283609 The Tribunal granted relief by setting aside the harsh release conditions imposed on the disputed goods, which were micro SD cards subject to hazardous waste rules. It ruled in favor of the appellant, citing failure to issue a timely show cause notice as per the Customs Act, 1962. Precedents from various High Courts were considered in interpreting the law. The Tribunal emphasized the distinction between provisional release orders and their impact on notice timelines. It allowed the unconditional release of the goods for re-export due to delays and lack of clarity from the Pollution Control Board, with a requirement for prompt re-exportation. Case-Laws Customs Thu, 08 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283609