https://www.taxtmi.com/caselaws?id=398018 Goods seized under the Customs Act may be provisionally released under Section 110A where the dispute concerns alleged misdeclaration, import restriction, or possible illegality, unless they are shown to fall within a prohibited category under a specific statutory regime. The court treated the goods as not demonstrated to be covered by Schedule VI of the 2016 Rules and held that a restriction under the foreign trade regime did not by itself bar provisional release. Customs could not insist on re-export absent proceedings under the 2016 Rules directing that course. Provisional release was therefore allowed subject to bond, security, assessment, and further adjudication. en-us Tue, 25 Aug 2020 00:00:00 +0530 Sat, 06 Feb 2021 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398018 Goods seized under the Customs Act may be provisionally released under Section 110A where the dispute concerns alleged misdeclaration, import restriction, or possible illegality, unless they are shown to fall within a prohibited category under a specific statutory regime. The court treated the goods as not demonstrated to be covered by Schedule VI of the 2016 Rules and held that a restriction under the foreign trade regime did not by itself bar provisional release. Customs could not insist on re-export absent proceedings under the 2016 Rules directing that course. Provisional release was therefore allowed subject to bond, security, assessment, and further adjudication. Case-Laws Customs Tue, 25 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398018