https://www.taxtmi.com/caselaws?id=388438 Seized gold jewellery and gold bars supported by import-export records, bills of entry, shipping bills, photographs and clearance documents were held fit for provisional release under section 110A of the Customs Act, as the refusal order was cryptic and no credible basis was shown to deny interim release. The record also did not establish that the goods were prohibited goods under section 2(33); the jewellery had been declared and cleared after examination, and the bars and stock prima facie matched the import documents. Provisional release was therefore justified subject to bond and bank guarantee conditions. en-us Wed, 13 Nov 2019 00:00:00 +0530 Wed, 04 Nov 2020 13:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388438 Seized gold jewellery and gold bars supported by import-export records, bills of entry, shipping bills, photographs and clearance documents were held fit for provisional release under section 110A of the Customs Act, as the refusal order was cryptic and no credible basis was shown to deny interim release. The record also did not establish that the goods were prohibited goods under section 2(33); the jewellery had been declared and cleared after examination, and the bars and stock prima facie matched the import documents. Provisional release was therefore justified subject to bond and bank guarantee conditions. Case-Laws Customs Wed, 13 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388438