https://www.taxtmi.com/caselaws?id=409583 The High Court of Bombay clarified that the pendency of proceedings under section 124 of the Customs Act, 1962 does not prevent the consideration of applications for provisional release under section 110A. The court emphasized the discretionary power of the adjudicating authority to allow provisional release and directed timely decisions on the petitioners' representations for release of the seized goods. The judgment granted liberty to the adjudicating authority to continue proceedings under section 124 while instructing consideration of the petitions for provisional release within three weeks, with no order for costs. en-us Wed, 07 Jul 2021 00:00:00 +0530 Fri, 15 Apr 2022 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409583 The High Court of Bombay clarified that the pendency of proceedings under section 124 of the Customs Act, 1962 does not prevent the consideration of applications for provisional release under section 110A. The court emphasized the discretionary power of the adjudicating authority to allow provisional release and directed timely decisions on the petitioners' representations for release of the seized goods. The judgment granted liberty to the adjudicating authority to continue proceedings under section 124 while instructing consideration of the petitions for provisional release within three weeks, with no order for costs. Case-Laws Customs Wed, 07 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409583