https://www.taxtmi.com/caselaws?id=465944 Section 110A of the Customs Act permits provisional release of seized imported goods on execution of a bond and provision of security determined by the adjudicating officer. Where imported sodium carbonate is not prohibited and no material establishes a lawful impediment to release, customs authorities must consider the importer's application on its merits, provide a reasonable opportunity of hearing, and decide it under the statutory framework and applicable notifications. The application is to be disposed of within 30 days, with release available subject to appropriate bond and security conditions. en-us Thu, 25 Apr 2024 00:00:00 +0530 Sat, 17 Jan 2026 08:44:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465944 Section 110A of the Customs Act permits provisional release of seized imported goods on execution of a bond and provision of security determined by the adjudicating officer. Where imported sodium carbonate is not prohibited and no material establishes a lawful impediment to release, customs authorities must consider the importer's application on its merits, provide a reasonable opportunity of hearing, and decide it under the statutory framework and applicable notifications. The application is to be disposed of within 30 days, with release available subject to appropriate bond and security conditions. Case-Laws Customs Thu, 25 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465944