https://www.taxtmi.com/caselaws?id=438447 The Court dismissed the writ petition challenging the restraint order under Section 110 of the Customs Act, 1962, for the seizure of goods, including locally procured items. It directed the competent authority to examine and release any seized locally sourced articles within six weeks. Emphasizing the availability of the appellate remedy under Section 128 of the Act, the Court clarified that factual disputes should be resolved through the statutory appeal process rather than a writ petition under Article 226. The petitioner's payment of differential duty did not exempt the need for a bank guarantee for provisional release as per Section 110A. en-us Thu, 13 Apr 2023 00:00:00 +0530 Thu, 01 Jun 2023 08:06:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438447 The Court dismissed the writ petition challenging the restraint order under Section 110 of the Customs Act, 1962, for the seizure of goods, including locally procured items. It directed the competent authority to examine and release any seized locally sourced articles within six weeks. Emphasizing the availability of the appellate remedy under Section 128 of the Act, the Court clarified that factual disputes should be resolved through the statutory appeal process rather than a writ petition under Article 226. The petitioner's payment of differential duty did not exempt the need for a bank guarantee for provisional release as per Section 110A. Case-Laws Customs Thu, 13 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438447