https://www.taxtmi.com/caselaws?id=446506 CESTAT Allahabad dismissed the appeal challenging provisional release of seized foreign origin gold and cash in a smuggling case. The tribunal held that Section 110A of Customs Act, 1962 confers a statutory right to provisional release of seized goods upon furnishing proper bond and security. The Additional Commissioner's denial based solely on non-cooperation during investigation was legally unjustified. The tribunal condemned the quasi-judicial authority's approach as acting like an investigating agent rather than implementing rule of law. The order directed copies to Chief Commissioner and Member Investigation/Customs for necessary action to prevent such practices violating judicial discipline principles. en-us Tue, 31 Oct 2023 00:00:00 +0530 Wed, 06 Dec 2023 08:57:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446506 CESTAT Allahabad dismissed the appeal challenging provisional release of seized foreign origin gold and cash in a smuggling case. The tribunal held that Section 110A of Customs Act, 1962 confers a statutory right to provisional release of seized goods upon furnishing proper bond and security. The Additional Commissioner's denial based solely on non-cooperation during investigation was legally unjustified. The tribunal condemned the quasi-judicial authority's approach as acting like an investigating agent rather than implementing rule of law. The order directed copies to Chief Commissioner and Member Investigation/Customs for necessary action to prevent such practices violating judicial discipline principles. Case-Laws Customs Tue, 31 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446506