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Appeal Tribunal can review Customs Commissioner's decision on provisional goods release under Customs Act Section 110A.

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Full Text of the Document

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....Provisional release of goods - Section 110A - Maintainability of appeal -An appeal lies before this Tribunal against an order passed by Commissioner of Customs under Section 110A of the Customs Act, 1962 for provisional release of the goods - Tri (5 Member Bench)....

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