2023 (9) TMI 1297

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..... ion 110A of the Customs Act, 1962 - HELD THAT:- This Court is of the considered view that no prejudice would be caused to the respondents if the petitioner s representation seeking for provisional release of the seized goods is considered by the respondents, on merits and in accordance with law, within a time frame to be fixed by this Court. This Court is of the considered view that six weeks .....

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..... petitioner s goods, which were imported, have been seized by the customs authorities on 4-8-2022 on the ground that there is a mismatch in the disclosure made by the supplier as well as by the importer, the petitioner herein. The matter is under investigation. In the meanwhile, the petitioner has given a representation on 23-11-2022 as per the provisions of Section 110A of the Customs Act, 1962 se .....

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..... he petitioner, can be considered by the respondents. 6. This Court is of the considered view that no prejudice would be caused to the respondents if the petitioner s representation seeking for provisional release of the seized goods is considered by the respondents, on merits and in accordance with law, within a time frame to be fixed by this Court. 7. This Court is of the considered view th .....

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