https://www.taxtmi.com/caselaws?id=398061 In appellate customs proceedings, annulment of an adjudication order may include remand for fresh inquiry or testing, so the Commissioner (Appeals) could set aside the order-in-original and direct further adjudication. Once the confiscation order was set aside and no stay had been granted, the authorities had no basis to continue retaining the imported goods; the earlier seizure could not survive independently of the erased order. Continued withholding was therefore without authority, and the goods were directed to be released forthwith. en-us Wed, 02 Sep 2020 00:00:00 +0530 Sat, 06 Feb 2021 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398061 In appellate customs proceedings, annulment of an adjudication order may include remand for fresh inquiry or testing, so the Commissioner (Appeals) could set aside the order-in-original and direct further adjudication. Once the confiscation order was set aside and no stay had been granted, the authorities had no basis to continue retaining the imported goods; the earlier seizure could not survive independently of the erased order. Continued withholding was therefore without authority, and the goods were directed to be released forthwith. Case-Laws Customs Wed, 02 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398061