2026 (8) TMI 1626

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....h A Sriram For Respondents : Mr. G. Meganathan Junior Standing Counsel (Customs & GST) ORDER The petitioner has filed the present Writ Petition seeking issuance of a writ of mandamus directing the respondents 1 to 3 herein forthwith to allow Provisional Release of two consignments of each found quantities of 208 Pkgs against declared invoice quantity of 210 Pkgs and 120 Pkgs, respectively....

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....(2) M/s. Supreme Techno Associates Pvt. Ltd. in their Inspection Report and Valuation Certificate No. STA/IR/O&VC/C-075/2026-2027 dated 10.07.2026, respectively, Provisionally under Sec 110A of the Customs Act. 2. Learned counsel for the petitioner submitted that the issue involved in the present writ petition is no longer res integra and is squarely covered by the common order of this Court da....

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....urther submitted that the amendment came into force with effect from 15.06.2026. He further submitted that to consider the claim of the petitioner, the date of the bills of lading will be considered as provided under Section 15 of the Customs Act, 1962. 4. I have considered the rival submissions and perused the materials placed on record. 5. Admittedly, the Bills of Lading in the present cas....

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....ointed out by the respondents warranting a different view. 7. In view of the above, this writ petition is disposed of with the following directions: (i) The respondents shall consider the petitioner's request for provisional release of the imported goods under Section 110A of the Customs Act, 1962, and pass appropriate orders, imposing such conditions as may be considered necessary in ....