https://www.taxtmi.com/caselaws?id=421551 The court ruled in favor of the petitioner, allowing for the provisional release of the imported Tyres under the Foreign Trade Policy (FTP) 2015-2020. The court emphasized the petitioner's entitlement to provisional release under Section 110A of the Customs Act, 1962, and directed the respondents to release the goods with specific conditions. Additionally, the court stressed the importance of compliance with principles of natural justice, particularly the right to cross-examination, and highlighted the need for the petitioner to provide concrete evidence to support their claims during the investigation and adjudication process. The impugned orders were quashed, and the cases were remitted back to the respondent for fresh adjudication within three months. en-us Mon, 11 Apr 2022 00:00:00 +0530 Wed, 27 Apr 2022 08:30:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421551 The court ruled in favor of the petitioner, allowing for the provisional release of the imported Tyres under the Foreign Trade Policy (FTP) 2015-2020. The court emphasized the petitioner's entitlement to provisional release under Section 110A of the Customs Act, 1962, and directed the respondents to release the goods with specific conditions. Additionally, the court stressed the importance of compliance with principles of natural justice, particularly the right to cross-examination, and highlighted the need for the petitioner to provide concrete evidence to support their claims during the investigation and adjudication process. The impugned orders were quashed, and the cases were remitted back to the respondent for fresh adjudication within three months. Case-Laws Customs Mon, 11 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421551