https://www.taxtmi.com/caselaws?id=789815 Pending provisional release applications for seized imported goods may be directed for expeditious decision by the customs authority under Section 110A of the Customs Act, 1962, especially where the importer has already furnished a bank guarantee and bond for the full value of the goods. The High Court did not express any view on entitlement to release, but required the authority to consider the application on merits and in accordance with law within six weeks, taking the existing security into account. The direction was confined to timely disposal of the request and did not determine the substantive claim for provisional release. en-us Fri, 30 Jan 2026 00:00:00 +0530 Wed, 15 Apr 2026 09:05:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789815 Pending provisional release applications for seized imported goods may be directed for expeditious decision by the customs authority under Section 110A of the Customs Act, 1962, especially where the importer has already furnished a bank guarantee and bond for the full value of the goods. The High Court did not express any view on entitlement to release, but required the authority to consider the application on merits and in accordance with law within six weeks, taking the existing security into account. The direction was confined to timely disposal of the request and did not determine the substantive claim for provisional release. Case-Laws Customs Fri, 30 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789815