https://www.taxtmi.com/caselaws?id=48389 The High Court allowed the writ petition challenging the rejection of the prayer for provisional release of goods under Section 110A of the Customs Act, 1962. The court set aside the order of the Commissioner of Customs and directed the release of the betel nuts upon execution of a full value bond and cash security payment. The court emphasized that the Customs Authority's practice of withholding goods until the investigation is completed was not justified in this case, as a show cause notice had been issued, indicating completion of fact-finding. The release of goods and the truck was ordered within a week upon fulfilling specified conditions. en-us Thu, 11 Dec 2008 00:00:00 +0530 Thu, 03 Aug 2017 09:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48389 The High Court allowed the writ petition challenging the rejection of the prayer for provisional release of goods under Section 110A of the Customs Act, 1962. The court set aside the order of the Commissioner of Customs and directed the release of the betel nuts upon execution of a full value bond and cash security payment. The court emphasized that the Customs Authority's practice of withholding goods until the investigation is completed was not justified in this case, as a show cause notice had been issued, indicating completion of fact-finding. The release of goods and the truck was ordered within a week upon fulfilling specified conditions. Case-Laws Customs Thu, 11 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48389