https://www.taxtmi.com/caselaws?id=395772 The court dismissed the writ petition, emphasizing the need for separate proceedings to address the actions of the DRI and the classification dispute. It highlighted the importance of following legal procedures, including formal applications for provisional release of perishable goods under Section 110(A) of the Customs Act. The judgment clarified the limitations of Section 108 regarding the recording of statements by DRI officials and the distinct nature of the issues raised by the petitioner. en-us Tue, 03 Mar 2020 00:00:00 +0530 Tue, 02 Mar 2021 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395772 The court dismissed the writ petition, emphasizing the need for separate proceedings to address the actions of the DRI and the classification dispute. It highlighted the importance of following legal procedures, including formal applications for provisional release of perishable goods under Section 110(A) of the Customs Act. The judgment clarified the limitations of Section 108 regarding the recording of statements by DRI officials and the distinct nature of the issues raised by the petitioner. Case-Laws Customs Tue, 03 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395772