https://www.taxtmi.com/caselaws?id=798941 Section 110A of the Customs Act permits provisional release of all seized goods, subject to the competent authority's statutory discretion. CBIC Circular No. 35/2017-Cus. cannot categorically exclude prohibited goods, non-compliant goods, or goods notified under Section 123 from provisional release where the statute contains no such exclusions. Executive instructions may supplement statutory administration but cannot override, dilute, or impose restrictions inconsistent with the parent provision. Accordingly, goods notified under Section 123 remain eligible for consideration for provisional release under Section 110A. en-us Mon, 31 Aug 2026 00:00:00 +0530 Tue, 15 Sep 2026 08:31:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798941 Section 110A of the Customs Act permits provisional release of all seized goods, subject to the competent authority's statutory discretion. CBIC Circular No. 35/2017-Cus. cannot categorically exclude prohibited goods, non-compliant goods, or goods notified under Section 123 from provisional release where the statute contains no such exclusions. Executive instructions may supplement statutory administration but cannot override, dilute, or impose restrictions inconsistent with the parent provision. Accordingly, goods notified under Section 123 remain eligible for consideration for provisional release under Section 110A. Case-Laws Customs Mon, 31 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798941