2026 (10) TMI 405

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....le Mr. Justice Hemant Chandangoudar For the Petitioner(s) : Mr. Anirudh A. Sriram For the Respondent(s) : Mr. B. Arvind Srevatsa Junior Standing Counsel ORDER Mr. B. Arvind Srevatsa, learned Junior Standing Counsel, takes notice for the respondents. The petitioner has filed this Writ Petition seeking a direction to 2. respondents 1 to 3 to provisionally release the consignment compr....

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.... of 2024 etc., batch, wherein this Court directed the respondents to consider the importers' request for provisional release of similar goods under Section 110A of the Customs Act, 1962. 4. Per contra, the learned Junior Standing Counsel appearing for the respondents submits that, by amendment dated 10.03.2026 to the Notification dated 01.07.2021, exemption has been provided in respect of Highl....

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....he goods were handed over to the first carrier under the combined transport Bill of Lading on 08.06.2026, which was prior to the amendment coming into force on 15.06.2026. Though the shipment document is dated 17.06.2026, the cargo had been received at the Singapore Port on 08.06.2026 for shipment, i.e., prior to the amendment coming into force. Further, multimodal transport is recognised as trans....

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....) 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, subject to such conditions as may be imposed in accordance with law, within a period of four weeks from the date of receipt of a copy of this order. (ii) Upon the petitioner complying with the conditions imposed, ....