https://www.taxtmi.com/caselaws?id=791916 Where seized goods are subject to a pending certification proceeding before the jurisdictional Magistrate, the customs authority should not decide the provisional release request under Section 110A in isolation. The Magistrate is to conclude the certification proceeding within a fixed time, after which the customs authority must consider the release application and pass a reasoned order in accordance with law. Immediate final relief on merits is not granted at that stage, but the applicant retains liberty to challenge any adverse order before the appropriate forum. en-us Mon, 18 May 2026 00:00:00 +0530 Wed, 20 May 2026 08:31:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791916 Where seized goods are subject to a pending certification proceeding before the jurisdictional Magistrate, the customs authority should not decide the provisional release request under Section 110A in isolation. The Magistrate is to conclude the certification proceeding within a fixed time, after which the customs authority must consider the release application and pass a reasoned order in accordance with law. Immediate final relief on merits is not granted at that stage, but the applicant retains liberty to challenge any adverse order before the appropriate forum. Case-Laws Customs Mon, 18 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791916