https://www.taxtmi.com/caselaws?id=428460 Uncleared imported goods sold in auction could not be released without item-specific statutory clearances and permissions. The customs disposal framework required withdrawal or cancellation of a lot before delivery to comply with the relevant regulatory conditions, including a BIS certificate for electronic items and the necessary NOC for cosmetic or drug-related goods. Section 48 of the Customs Act, 1962 was applied to confirm that sale of uncleared goods remains subject to the proper officer's permission and cannot override mandatory compliance. The direction to deliver the disputed items was therefore not sustainable and was set aside, with release of the goods denied. en-us Fri, 30 Sep 2022 00:00:00 +0530 Sat, 01 Oct 2022 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428460 Uncleared imported goods sold in auction could not be released without item-specific statutory clearances and permissions. The customs disposal framework required withdrawal or cancellation of a lot before delivery to comply with the relevant regulatory conditions, including a BIS certificate for electronic items and the necessary NOC for cosmetic or drug-related goods. Section 48 of the Customs Act, 1962 was applied to confirm that sale of uncleared goods remains subject to the proper officer's permission and cannot override mandatory compliance. The direction to deliver the disputed items was therefore not sustainable and was set aside, with release of the goods denied. Case-Laws Customs Fri, 30 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428460