Delhi HC Orders Provisional Release of Seized Multi-Functional Devices

Nageswara Trade Vs Joint Commissioner of Customs (Delhi High Court) Customs Circular violating sec. 110A was held void and ordered for provisional release of imported multi-functional printer and photocopier machine Conclusion: Customs Department could not have relied upon Circular No. 35/2017-Customs dated 16 August 2017 to outrightly deny assessee’s request for provisional release, particularly when such reliance had been held to be contrary to the statutory provisions under Section 110A of the Customs Act, 1962 and therefore void. Hence, ordered for provision release of the the imported m...