https://www.taxtmi.com/caselaws?id=761287 Provisional release of seized gold jewellery must be sought under the statutory customs scheme, because the decision to grant release lies with the competent adjudicating authority's discretion. The writ court should not itself direct release or prescribe how that discretion is to be exercised. Where seizure has already been followed by a show cause notice, the proper course is for the claimant to apply for provisional release on the bond, security and conditions required by law, and for the authority to consider the request after hearing the claimant and pass orders accordingly. en-us Fri, 25 Oct 2024 00:00:00 +0530 Thu, 07 Nov 2024 08:52:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761287 Provisional release of seized gold jewellery must be sought under the statutory customs scheme, because the decision to grant release lies with the competent adjudicating authority's discretion. The writ court should not itself direct release or prescribe how that discretion is to be exercised. Where seizure has already been followed by a show cause notice, the proper course is for the claimant to apply for provisional release on the bond, security and conditions required by law, and for the authority to consider the request after hearing the claimant and pass orders accordingly. Case-Laws Customs Fri, 25 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761287