https://www.taxtmi.com/caselaws?id=403820 The BOMBAY HIGH COURT invoked section 110A of the Customs Act, 1962 to provisionally release cut and polished diamonds seized for export, following conflicting contentions and citing relevant customs circulars. The Court emphasized the balance between the owner's rights and the authority's discretion, clarifying that section 110A allows for release of goods classified as prohibited. The Commissioner of Customs was directed to release the goods within seven days, setting a precedent for fair adjudication of similar cases under customs laws. en-us Thu, 21 Jan 2021 00:00:00 +0530 Tue, 09 Feb 2021 10:18:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403820 The BOMBAY HIGH COURT invoked section 110A of the Customs Act, 1962 to provisionally release cut and polished diamonds seized for export, following conflicting contentions and citing relevant customs circulars. The Court emphasized the balance between the owner's rights and the authority's discretion, clarifying that section 110A allows for release of goods classified as prohibited. The Commissioner of Customs was directed to release the goods within seven days, setting a precedent for fair adjudication of similar cases under customs laws. Case-Laws Customs Thu, 21 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403820