https://www.taxtmi.com/caselaws?id=441686 A writ petition seeking release of seized currency was held not maintainable after the competent authority had passed a final confiscation order for the same currency as sale proceeds of smuggled goods under Section 121 of the Customs Act, 1962. The earlier provisional release order, though once in the petitioner's favour, had already been set aside by the Tribunal and could not be enforced once final adjudication had intervened. The petitioner also failed to disclose the later confiscation order while seeking relief. The operative principle is that a direction for provisional release cannot survive a subsequent final confiscation order in respect of the same goods or currency. en-us Mon, 31 Jul 2023 00:00:00 +0530 Wed, 31 Jan 2024 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441686 A writ petition seeking release of seized currency was held not maintainable after the competent authority had passed a final confiscation order for the same currency as sale proceeds of smuggled goods under Section 121 of the Customs Act, 1962. The earlier provisional release order, though once in the petitioner's favour, had already been set aside by the Tribunal and could not be enforced once final adjudication had intervened. The petitioner also failed to disclose the later confiscation order while seeking relief. The operative principle is that a direction for provisional release cannot survive a subsequent final confiscation order in respect of the same goods or currency. Case-Laws Customs Mon, 31 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441686