CESTAT Chennai Allows Provisional Release of goods u/s 110A of Customs Act

Sree Venkateshwara Bullion Vs Principal Commissioner of Customs (CESTAT Chennai) Introduction: A recent decision by CESTAT Chennai highlights the allowance of provisional release of seized gold in the case of Sree Venkateshwara Bullion. The tribunal considered the balance of convenience, ongoing adjudication proceedings, and the directions of the Hon’ble High Court in determining the release of the gold. This article provides a detailed analysis of the case, outlining the contentions of the appellant, the impugned order, and the tribunal’s decision. Detailed Analysis: Sree Venkates...