Adjudicating authority can exercise discretion for provisional release of seized goods

Amglo Resources Pvt Ltd. Vs Commissioner of Custom (NS-III) (CESTAT Mumbai)

Held that para 2 of Circular 35/2017-Cus is clearly contrary to Section 110 A and is, consequently, void and unenforceable at law. It is not permissible for the CBEC, by executive fiat, to incorporate limitations, on provisional re

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