Custom: Even a partial prohibition will not prevent release of goods provisionally

Kunjal Synergies Private Limited Vs Principal Commissioner of Customs (Calcutta High Court) Facts, in short, are that the petitioner has approached this Writ Court for release of the goods in question provisionally under Section 110A of the Customs Act, 1962 on the basis of the order of the Appellate Authority ordering for release of the goods in question provisionally. Circular dated 16th August, 2017 it specifically says that only prohibited and banned goods should not be released and restricted goods may be released provisionally subject to condition. In the instant case the goods in questi...