Goods even if remote possibility of being found prohibited or restricted at time of adjudication, could not be subjected to non release u/s 110A

Tasha Gold Pvt Ltd Vs Principal Commissioner of Customs (CESTAT Delhi) Conclusion: Goods even if there was any remote possibility of being found prohibited or restricted at the time of adjudication was there, could not be subjected to non release in terms of Section 110A, thus, the provisional release of 26 Gold Dore weighing 5 kg plus more, subject to certain conditions. Held: Assessee-company had filed the present appeal against the letter/order addressed by the Respondent, wherein the Principal Commissioner of Customs rejected the request for provisional release of the impugned goods import...