9911796707
TMI Blog2023 (12) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 110A of the Customs Act, 1962 - HELD THAT:- This Court is of the view that it would be appropriate to direct the respondents, if the petitioner files a proper application under Section 110A of the Act, to release the seized goods. Therefore, by granting liberty to the petitioner to file an application under Section 110A of the Act, this Court is inclined to dismiss the present writ petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to release two gold chains weighing 360 grams by way of provisional release as per Section 110A of the Customs Act, 1962. 2. Mr.M.Dinesh, the learned counsel for the petitioner would submit that on 02.03.2023, the Customs Authorities have seized two gold chains weighing 360 grams at Coimbatore Airport, when the petitioner was returning from Kualalampur via Singapore to Coimbatore. The respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ains. In the event, if any application is filed by the petitioner under Section 110A of the Act, then it would be considered on merits and in accordance with law. He would further submit that the respondents are not empowered to release the seized goods, unless and otherwise an application under Section 110A of the Act is filed. 4. Heard the learned counsels for both sides and also perused the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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