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    <title>2023 (2) TMI 836 - CALCUTTA HIGH COURT</title>
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    <description>The appellant sought a Writ of Mandamus for the release of seized goods and issuance of a show cause notice under the Customs Act. The Single Bench dismissed the writ petition due to a provisional release order. The Court directed the department to provide clear instructions for release conditions, including a bank guarantee. The appellant was directed to execute a bond. The Court emphasized the need for a clear order to balance revenue protection and the appellant&#039;s rights. The Court allowed the department to issue a show cause notice within two months and a supplementary notice if necessary, with the order specific to this case.</description>
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    <pubDate>Mon, 13 Feb 2023 00:00:00 +0530</pubDate>
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      <title>2023 (2) TMI 836 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=434321</link>
      <description>The appellant sought a Writ of Mandamus for the release of seized goods and issuance of a show cause notice under the Customs Act. The Single Bench dismissed the writ petition due to a provisional release order. The Court directed the department to provide clear instructions for release conditions, including a bank guarantee. The appellant was directed to execute a bond. The Court emphasized the need for a clear order to balance revenue protection and the appellant&#039;s rights. The Court allowed the department to issue a show cause notice within two months and a supplementary notice if necessary, with the order specific to this case.</description>
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      <pubDate>Mon, 13 Feb 2023 00:00:00 +0530</pubDate>
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