https://www.taxtmi.com/caselaws?id=398331 The court directed the provisional release of an imported car, a 2019 RHD Ford Mustang GT Coupe, seized by customs. The petitioner paid customs duty but faced delays in release. Disputes arose over the car's classification as new or second-hand. The court applied Section 110-A of the Customs Act, allowing provisional release pending adjudication. Emphasizing the petitioner's duty to comply with specified conditions, the court ordered execution of a bond, bank guarantee, and restrictions on third-party rights. The car and documents were to be released within two weeks upon compliance, concluding the writ petition. en-us Tue, 08 Sep 2020 00:00:00 +0530 Tue, 02 Mar 2021 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398331 The court directed the provisional release of an imported car, a 2019 RHD Ford Mustang GT Coupe, seized by customs. The petitioner paid customs duty but faced delays in release. Disputes arose over the car's classification as new or second-hand. The court applied Section 110-A of the Customs Act, allowing provisional release pending adjudication. Emphasizing the petitioner's duty to comply with specified conditions, the court ordered execution of a bond, bank guarantee, and restrictions on third-party rights. The car and documents were to be released within two weeks upon compliance, concluding the writ petition. Case-Laws Customs Tue, 08 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398331