https://www.taxtmi.com/caselaws?id=424251 The Tribunal ruled in favor of the appellant, allowing the provisional release of the seized goods under section 110A of the Customs Act, 1962. It found the denial of provisional release to be a breach of statutory rights, emphasizing that the goods were freely importable and not subject to prohibition or restriction. The Tribunal also criticized the forced sale of seized goods without proper confiscation proceedings. The impugned order was modified to permit provisional release upon the execution of a bond and revenue deposit, directing expeditious disposal for export under the Customs Act. en-us Thu, 23 Jun 2022 00:00:00 +0530 Sat, 15 Oct 2022 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424251 The Tribunal ruled in favor of the appellant, allowing the provisional release of the seized goods under section 110A of the Customs Act, 1962. It found the denial of provisional release to be a breach of statutory rights, emphasizing that the goods were freely importable and not subject to prohibition or restriction. The Tribunal also criticized the forced sale of seized goods without proper confiscation proceedings. The impugned order was modified to permit provisional release upon the execution of a bond and revenue deposit, directing expeditious disposal for export under the Customs Act. Case-Laws Customs Thu, 23 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424251