2025 (6) TMI 1372

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....br>W. P. No. 15944 of 2025 - -<br>Customs<br>Honourable Mr. Justice Abdul Quddhose For the Petitioner : Mr. S. Baskaran For the Respondents : Mr. M. Santhanaraman, SSC ORDER This writ petition has been filed for a mandamus seeking for a direction to the respondents to provisionally release the goods pertaining to Bill of Entry No.7882362, dated 20.01.2025, in terms of Section 110A of t....

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....t, he would submit that the representation given by the petitioner, which has been enclosed in the typed set of papers, is not for provisional release of the imported goods as per the provisions of Section 110A of the Customs Act, 1962, but, it is for the final assessment. 4. The learned counsel for the petitioner would submit that the petitioner will submit a fresh representation within a time....

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.... to the judgment of the Delhi High Court in Navshakti Industries Pvt Ltd Vs. Commission of Customs, Delhi [2011 (267) ELT 483 (Del)], which was on appeal confirmed by the Hon&#39;ble Supreme Court in Navshakti&#39;s case (cited supra). 6. For the foregoing reasons, this Court directs the petitioner to submit a fresh representation to the respondents seeking for provisional release of the import....