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Customs - Highlights / Catch Notes

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Provisional release of car imported - whether the imported ...


High Court Affirms Provisional Release of Imported Car u/s 110-A, Regardless of Appeal Status or Car Condition.

September 12, 2020

Case Laws     Customs     HC

Provisional release of car imported - whether the imported vehicle is a brand new one or it is a second hand model - When the statute itself provides for provisional release of seized goods, merely on the ground that the good in question is a prohibited one or that the aggrieved person has filed appeal before the CESTAT cannot be the reason not to exercise the statutory discretion conferred by section 110-A. - HC

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