Departmental authorities need to decide on provisional release application filed u/s 110A of Customs Act, 1962

Raw enterprises Vs The Principal Commissioner of Customs (Madras High Court) Madras High Court held that as per provisions of section 110A of the Customs Act, 1962 departmental authorities need to take decision on provisional release application. Petitioner directed to furnish fresh application u/s 110A as against the allegation that application is not in prescribed format. Facts- The grievance of the petitioner in these writ petitions is that their applications seeking for provisional release of goods under Section 110A of the Customs Act, 1962 have not been considered till date, despite seve...