Madras HC Allows Reply for Provisional Release of Imported Goods by Customs

Satheesh T R Vs Additional Commissioner of Customs (Madras High Court) Conclusion: Where there exist conflicting test reports regarding conformity of imported goods to standards, the proper course was to allow the importer to respond to the show cause notice with all supporting documents, and for the authority to decide after affording a hearing whether provisional release under Section 110A could be granted. Held: Assessee had initially challenged a show cause notice issued by the Additional Commissioner of Customs, Chennai, on grounds that the goods in question covered under Bills of Entry d...