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Customs - Highlights / Catch Notes

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Provisional release of the goods under Section 110A of the Act ...


High Court Upholds CESTAT's Decision for Provisional Release of Goods u/s 110A of the Customs Act 1962.

August 24, 2023

Case Laws     Customs     HC

Provisional release of the goods under Section 110A of the Act of 1962 - goods declined to be released on the ground that the said goods did not contain starch or other additives and did not fall under CTH2106 - CESTAT allowed the provisional release - contradictory nature of test reports received from CRCL, Mumbai and Anacon Laboratory - No substantial question of law arises - HC

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