https://www.taxtmi.com/caselaws?id=799588 Provisional release of goods seized under the NDPS Act may be considered under Article 226 in exceptional circumstances where the goods remain in Customs custody and the dispute concerns the effect of a later export authorisation rather than criminal liability for seizure. Export remains subject to prescribed authorisation. Where an earlier authorisation expired before filing of the shipping bill, but the licensing authority cancelled it and issued a fresh valid authorisation for the same goods and overseas consignee, the later authorisation may support provisional release. A technical delay in obtaining authorisation, without intent to export unauthorised goods, need not defeat release; statutory adjudication and criminal processes remain available. en-us Tue, 22 Sep 2026 00:00:00 +0530 Thu, 24 Sep 2026 08:27:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799588 Provisional release of goods seized under the NDPS Act may be considered under Article 226 in exceptional circumstances where the goods remain in Customs custody and the dispute concerns the effect of a later export authorisation rather than criminal liability for seizure. Export remains subject to prescribed authorisation. Where an earlier authorisation expired before filing of the shipping bill, but the licensing authority cancelled it and issued a fresh valid authorisation for the same goods and overseas consignee, the later authorisation may support provisional release. A technical delay in obtaining authorisation, without intent to export unauthorised goods, need not defeat release; statutory adjudication and criminal processes remain available. Case-Laws Customs Tue, 22 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799588