2021 (2) TMI 259

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..... Section 110A of the Customs Act, 1962 - HELD THAT:- The respondents are directed to assess and permit the provisional release of the goods in question upon payment of applicable duties of customs subject however to the eventual adjudication. The respondents shall release the goods after assessing and collecting the customs duty and other charges provisionally within a period of three weeks from t .....

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..... petitioner and the Learned Standing Counsel for the respondents 2. There cannot be any doubt that the cases on hand are squarely covered by the order dated 25-8-2020 in W.P. (MD) No. 1242 of 2020 [2020 (374) E.L.T. 507 (Mad.)] etc. batch. 3. Following the same, the respondents are directed to assess and permit the provisional release of the goods in question upon payment of applicable duties .....

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