https://www.taxtmi.com/caselaws?id=798281 Customs law gives "importer" an inclusive meaning and permits an aggrieved person to appeal an adjudicating authority's order, supporting maintainability despite filing through a power-of-attorney holder. Provisional release of seized goods remains discretionary and may be denied pending adjudication where goods are prima facie prohibited imports, allegedly misdeclared as to origin, and raise fraud or national-security concerns. The seized dry dates therefore remained subject to statutory adjudication rather than provisional release. en-us Wed, 02 Sep 2026 00:00:00 +0530 Fri, 04 Sep 2026 08:24:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798281 Customs law gives "importer" an inclusive meaning and permits an aggrieved person to appeal an adjudicating authority's order, supporting maintainability despite filing through a power-of-attorney holder. Provisional release of seized goods remains discretionary and may be denied pending adjudication where goods are prima facie prohibited imports, allegedly misdeclared as to origin, and raise fraud or national-security concerns. The seized dry dates therefore remained subject to statutory adjudication rather than provisional release. Case-Laws Customs Wed, 02 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798281