Provisional release of prohibited black pepper granted u/s. 110A of the Customs Act

M.R.J.Trading Vs Additional Commissioner of Customs (Madras High Court) Madras High Court held that goods cannot be confiscated and vested with the Government. Thus, court ordered provisional release of imported consignment of prohibited black pepper u/s. 110A of the Customs Act on satisfying specific conditions and requirements. Facts- The petitioner has imported consignments of black pepper from Sri Lanka and filed a Bill of Entry on 08.02.2023. The petitioner has declared the value of the black pepper imported by the petitioner as Rs.435/- per kg. As per the aforesaid Notification No.21/201...