https://www.taxtmi.com/caselaws?id=779367 Provisional release of seized imported goods under Section 110A of the Customs Act, 1962 may be directed pending adjudication where the goods are not shown at the provisional stage to be conclusively prohibited or otherwise liable to confiscation. The hazardous-waste rules did not create a bar to release on the materials then available, and the importer's claim could not be finally rejected before adjudication. The customs authorities, however, retain power to impose conditions for release and to alter the position in final adjudication. On that basis, provisional release was directed subject to departmental conditions and final determination. en-us Thu, 25 Sep 2025 00:00:00 +0530 Sat, 04 Oct 2025 08:23:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779367 Provisional release of seized imported goods under Section 110A of the Customs Act, 1962 may be directed pending adjudication where the goods are not shown at the provisional stage to be conclusively prohibited or otherwise liable to confiscation. The hazardous-waste rules did not create a bar to release on the materials then available, and the importer's claim could not be finally rejected before adjudication. The customs authorities, however, retain power to impose conditions for release and to alter the position in final adjudication. On that basis, provisional release was directed subject to departmental conditions and final determination. Case-Laws Customs Thu, 25 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779367