https://www.taxtmi.com/caselaws?id=774021 CESTAT Allahabad allowed the appeal challenging a Provisional Release Order for seized imported betel nuts under Section 110A of the Customs Act, 1962. The tribunal held that seized goods are mandatorily liable for provisional release pending adjudication since the show cause notice was still pending. The court struck down the arbitrary condition requiring bank guarantees, citing Delhi HC precedents and noting the appellant was a 1 Star Export House exempted from bank guarantee requirements under Circular 32/2009-Cus. The tribunal found the Commissioner failed to independently analyze relevant provisions and circulars, evidencing non-application of mind. The appellant was directed to furnish only a PD bond for provisional release of both imported and export goods. en-us Mon, 30 Jun 2025 00:00:00 +0530 Wed, 02 Jul 2025 08:42:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774021 CESTAT Allahabad allowed the appeal challenging a Provisional Release Order for seized imported betel nuts under Section 110A of the Customs Act, 1962. The tribunal held that seized goods are mandatorily liable for provisional release pending adjudication since the show cause notice was still pending. The court struck down the arbitrary condition requiring bank guarantees, citing Delhi HC precedents and noting the appellant was a 1 Star Export House exempted from bank guarantee requirements under Circular 32/2009-Cus. The tribunal found the Commissioner failed to independently analyze relevant provisions and circulars, evidencing non-application of mind. The appellant was directed to furnish only a PD bond for provisional release of both imported and export goods. Case-Laws Customs Mon, 30 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774021