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    <title>2026 (1) TMI 26 - DELHI HIGH COURT</title>
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    <description>Where imported consignments were detained for allegedly claiming incorrect customs exemptions, the importer sought provisional release by writ. Since an SCN had already culminated in an OIO directing absolute confiscation, and the importer failed to appear in departmental proceedings despite notice, the HC held that no writ for provisional release survived because the goods stood finally confiscated by a speaking order. The petition was held infructuous and disposed of, leaving the importer to pursue statutory remedies against the OIO in accordance with law.</description>
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    <pubDate>Tue, 23 Dec 2025 00:00:00 +0530</pubDate>
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      <title>2026 (1) TMI 26 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=784270</link>
      <description>Where imported consignments were detained for allegedly claiming incorrect customs exemptions, the importer sought provisional release by writ. Since an SCN had already culminated in an OIO directing absolute confiscation, and the importer failed to appear in departmental proceedings despite notice, the HC held that no writ for provisional release survived because the goods stood finally confiscated by a speaking order. The petition was held infructuous and disposed of, leaving the importer to pursue statutory remedies against the OIO in accordance with law.</description>
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      <pubDate>Tue, 23 Dec 2025 00:00:00 +0530</pubDate>
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