https://www.taxtmi.com/caselaws?id=419914 The tribunal set aside the Additional Director General's decision denying provisional release of seized goods, citing violations of natural justice principles and lack of proper consideration in exercising discretionary powers. The matter was remanded for reconsideration, directing the authority to review the request with fairness, considering all relevant factors and providing the appellant an opportunity to present their case. An order is to be issued within a month, emphasizing adherence to statutory conditions and procedural fairness. The appeal was allowed, emphasizing the importance of reasonableness and relevance in discretionary decisions. en-us Thu, 03 Mar 2022 00:00:00 +0530 Wed, 23 Mar 2022 08:38:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419914 The tribunal set aside the Additional Director General's decision denying provisional release of seized goods, citing violations of natural justice principles and lack of proper consideration in exercising discretionary powers. The matter was remanded for reconsideration, directing the authority to review the request with fairness, considering all relevant factors and providing the appellant an opportunity to present their case. An order is to be issued within a month, emphasizing adherence to statutory conditions and procedural fairness. The appeal was allowed, emphasizing the importance of reasonableness and relevance in discretionary decisions. Case-Laws Customs Thu, 03 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419914