Goods can be provisionally released even during pendency of proceedings

Shimla Fruit Agency Vs Commissioner of Customs (Madras High Court)

Madras High Court held that the application for provisional release of goods under section 110-A of the Customs Act should be considered even during pendency of any proceedings initiated by the department.

Facts-

Petitioner firm is engaged in the business of import and local sale of food products, fruits, condiments, spices etc. The Petitioner Firm entered into a contract

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