https://www.taxtmi.com/caselaws?id=789812 Section 110A of the Customs Act permits provisional release of seized goods even where the department alleges that they are restricted or prohibited for lack of DGFT authorisation or BIS registration. The Tribunal treated the dispute as confined to provisional release, noted that no final adjudication had confirmed the goods as prohibited, and rejected a blanket denial based only on alleged non-compliance with import conditions. It held that provisional release cannot be denied merely because the goods are asserted to be deemed prohibited, as that would undermine the statutory scheme of release and redemption fine. The order refusing release was set aside and provisional release was directed on conditions. en-us Mon, 13 Apr 2026 00:00:00 +0530 Wed, 15 Apr 2026 09:05:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789812 Section 110A of the Customs Act permits provisional release of seized goods even where the department alleges that they are restricted or prohibited for lack of DGFT authorisation or BIS registration. The Tribunal treated the dispute as confined to provisional release, noted that no final adjudication had confirmed the goods as prohibited, and rejected a blanket denial based only on alleged non-compliance with import conditions. It held that provisional release cannot be denied merely because the goods are asserted to be deemed prohibited, as that would undermine the statutory scheme of release and redemption fine. The order refusing release was set aside and provisional release was directed on conditions. Case-Laws Customs Mon, 13 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789812