https://www.taxtmi.com/highlights?id=52482 Provisional release of seized goods - The adjudicating authorities should be permitted to exercise their discretion in manner known to law. While exercising their discretion, they may also examine the statements made by the petitioner. Naturally, they would have to provide an opportunity to the petitioner of being heard. When the adjudicating authority is empowered even to reject provisional release of goods, unless such orders are passed by the adjudicating authority, this Court should not interfere with such process. - HC en-us Sat, 21 Mar 2020 12:10:04 +0530 Sat, 21 Mar 2020 12:10:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=52482 Provisional release of seized goods - The adjudicating authorities should be permitted to exercise their discretion in manner known to law. While exercising their discretion, they may also examine the statements made by the petitioner. Naturally, they would have to provide an opportunity to the petitioner of being heard. When the adjudicating authority is empowered even to reject provisional release of goods, unless such orders are passed by the adjudicating authority, this Court should not interfere with such process. - HC Highlights Customs Sat, 21 Mar 2020 12:10:04 +0530 https://www.taxtmi.com/highlights?id=52482