https://www.taxtmi.com/caselaws?id=768342 HC allowed petition for provisional release of seized LED lighting goods under Section 110A of Customs Act, 1962. Goods were seized for alleged undervaluation and customs duty evasion. Court held that adjudicating authority has discretion to release goods on bond with security and conditions. Despite goods not meeting BIS standards, provisional release was granted to petitioner subject to fulfillment of imposed conditions and security requirements. en-us Tue, 01 Apr 2025 00:00:00 +0530 Sat, 05 Apr 2025 08:23:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768342 HC allowed petition for provisional release of seized LED lighting goods under Section 110A of Customs Act, 1962. Goods were seized for alleged undervaluation and customs duty evasion. Court held that adjudicating authority has discretion to release goods on bond with security and conditions. Despite goods not meeting BIS standards, provisional release was granted to petitioner subject to fulfillment of imposed conditions and security requirements. Case-Laws Customs Tue, 01 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768342