https://www.taxtmi.com/caselaws?id=754855 The HC set aside the Tribunal's order directing provisional release of seized gold under section 110A of the Customs Act, 1962. The gold was imported duty-free for manufacturing export jewelry but was diverted to domestic market in violation of conditions. The court held that such prohibited goods under section 2(33) cannot be provisionally released per Circular No.35/2017-Customs. However, the court permitted provisional release upon deposit of the gold's current value and compliance with export obligations, allowing the appellant to impose additional conditions as necessary. en-us Fri, 10 May 2024 00:00:00 +0530 Mon, 09 Jun 2025 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754855 The HC set aside the Tribunal's order directing provisional release of seized gold under section 110A of the Customs Act, 1962. The gold was imported duty-free for manufacturing export jewelry but was diverted to domestic market in violation of conditions. The court held that such prohibited goods under section 2(33) cannot be provisionally released per Circular No.35/2017-Customs. However, the court permitted provisional release upon deposit of the gold's current value and compliance with export obligations, allowing the appellant to impose additional conditions as necessary. Case-Laws Customs Fri, 10 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754855