https://www.taxtmi.com/caselaws?id=45060 Section 143 of the Customs Act, 1962 permits provisional release of seized goods on execution of a bond with approved surety or security, and the note states that this framework was not properly applied when customs refused release of a seized vehicle. It further explains that the statutory definition of "goods" includes vehicles, and that the power to clear goods from customs control is wide enough to cover release of a seized vehicle. On that reasoning, the refusal was treated as unsustainable for lack of self-direction to the governing provisions, and provisional release on bond and cash security was directed. en-us Wed, 09 Sep 1998 00:00:00 +0530 Thu, 08 Jul 2010 11:16:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45060 Section 143 of the Customs Act, 1962 permits provisional release of seized goods on execution of a bond with approved surety or security, and the note states that this framework was not properly applied when customs refused release of a seized vehicle. It further explains that the statutory definition of "goods" includes vehicles, and that the power to clear goods from customs control is wide enough to cover release of a seized vehicle. On that reasoning, the refusal was treated as unsustainable for lack of self-direction to the governing provisions, and provisional release on bond and cash security was directed. Case-Laws Customs Wed, 09 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45060