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    <title>2020 (5) TMI 69 - CALCUTTA HIGH COURT</title>
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    <description>The court addressed the challenge of non-consideration of an application for provisional release of seized goods under Section 110(1) of the Customs Act, 1962. It ruled that the delay in considering the application could cause irreparable damage to the goods, emphasizing the distinction between provisional release and unconditional release under Section 110(2). The petitioner was granted the liberty to present a relevant judgment during further proceedings, and the court directed timely communication of decisions to the petitioner. The writ petition was disposed of without costs, with parties instructed to obtain a certified copy of the order upon fulfilling formalities.</description>
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    <pubDate>Fri, 24 Jan 2020 00:00:00 +0530</pubDate>
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      <title>2020 (5) TMI 69 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=395036</link>
      <description>The court addressed the challenge of non-consideration of an application for provisional release of seized goods under Section 110(1) of the Customs Act, 1962. It ruled that the delay in considering the application could cause irreparable damage to the goods, emphasizing the distinction between provisional release and unconditional release under Section 110(2). The petitioner was granted the liberty to present a relevant judgment during further proceedings, and the court directed timely communication of decisions to the petitioner. The writ petition was disposed of without costs, with parties instructed to obtain a certified copy of the order upon fulfilling formalities.</description>
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      <pubDate>Fri, 24 Jan 2020 00:00:00 +0530</pubDate>
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