https://www.taxtmi.com/caselaws?id=767407 Provisional release of seized gold under Section 110A of the Customs Act was considered where the importer claimed the goods were imported under Advance Authorisation and cleared by customs on the same day a DRI search was continuing at the declared premises. The record did not support the inference that the importer intended to bypass the import policy, and the panchanama recorded jewellery-making machines at the premises. An adverse inference based on the alleged absence of a fully mechanised facility was therefore unsustainable, and provisional release was allowed. en-us Mon, 17 Mar 2025 00:00:00 +0530 Mon, 17 Mar 2025 14:40:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767407 Provisional release of seized gold under Section 110A of the Customs Act was considered where the importer claimed the goods were imported under Advance Authorisation and cleared by customs on the same day a DRI search was continuing at the declared premises. The record did not support the inference that the importer intended to bypass the import policy, and the panchanama recorded jewellery-making machines at the premises. An adverse inference based on the alleged absence of a fully mechanised facility was therefore unsustainable, and provisional release was allowed. Case-Laws Customs Mon, 17 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767407