https://www.taxtmi.com/caselaws?id=800462 Trade-policy amendments effective after goods are handed to the first carrier in a recognised multimodal shipment apply prospectively and do not govern that consignment; a later shipment-document date does not change the relevant date. Section 110A of the Customs Act provides the framework for considering provisional release of imported goods, subject to conditions permitted by law. Consideration of provisional release remains separate from the merits of customs adjudication. en-us Wed, 30 Sep 2026 00:00:00 +0530 Wed, 07 Oct 2026 08:26:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800462 Trade-policy amendments effective after goods are handed to the first carrier in a recognised multimodal shipment apply prospectively and do not govern that consignment; a later shipment-document date does not change the relevant date. Section 110A of the Customs Act provides the framework for considering provisional release of imported goods, subject to conditions permitted by law. Consideration of provisional release remains separate from the merits of customs adjudication. Case-Laws Customs Wed, 30 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800462