https://www.taxtmi.com/caselaws?id=290074 The Tribunal upheld the impugned order of the first appellate authority, rejecting the Revenue's appeal. It clarified that the Commissioner (Appeals) had jurisdiction to entertain the appeal against the rejection of provisional release. Additionally, it affirmed that the respondent qualified as the owner of the goods for provisional release under Section 110A of the Customs Act, 1962, based on ownership evidenced by the bill of lading in their name. en-us Tue, 23 Jul 2019 00:00:00 +0530 Thu, 05 Nov 2020 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290074 The Tribunal upheld the impugned order of the first appellate authority, rejecting the Revenue's appeal. It clarified that the Commissioner (Appeals) had jurisdiction to entertain the appeal against the rejection of provisional release. Additionally, it affirmed that the respondent qualified as the owner of the goods for provisional release under Section 110A of the Customs Act, 1962, based on ownership evidenced by the bill of lading in their name. Case-Laws Customs Tue, 23 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290074