https://www.taxtmi.com/caselaws?id=776821 CESTAT KOLKATA - AT upheld the Commissioner (Appeals) order allowing release of detained imported goods on payment of applicable duty, rejecting the Revenue's challenge. The tribunal found detention treated as seizure under CBEC Instruction No. 01/2017 and that the seizure memo under s.110 was properly grounded; 100% examination in presence of enforcement officers had revealed prima facie mis-declaration. The appellate authority lawfully ordered release while preserving the Department's right to adjudicate liability for duty, fine or penalty by issuing requisite notices. The Revenue appeal is dismissed. en-us Mon, 11 Aug 2025 00:00:00 +0530 Wed, 20 Aug 2025 08:34:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776821 CESTAT KOLKATA - AT upheld the Commissioner (Appeals) order allowing release of detained imported goods on payment of applicable duty, rejecting the Revenue's challenge. The tribunal found detention treated as seizure under CBEC Instruction No. 01/2017 and that the seizure memo under s.110 was properly grounded; 100% examination in presence of enforcement officers had revealed prima facie mis-declaration. The appellate authority lawfully ordered release while preserving the Department's right to adjudicate liability for duty, fine or penalty by issuing requisite notices. The Revenue appeal is dismissed. Case-Laws Customs Mon, 11 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776821