CESTAT allows Provincial Release of Goods Detained on Execution of Bond, Bank Guarantee

Apex International Vs Commissioner of Customs (Port) (CESTAT Kolkata)

CESTAT observed that the goods under detention/seizure are neither prohibited items nor restricted items and hence the same are not subjected to any statutory permission.

CESTAT considered CBIC Guidelines for provisional release of seized imported goods pending adjudication under Section 110A of the Customs Act, 1962 and allowed release of goods on furnishing of which should be sufficient enough to cover the duty, redemp

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