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Custom Duty

Seized goods can be released on provisional basis inspite of pending adjudication proceedings

Case Law Details

Case Name
Dinesh Bhabootmal Salecha Vs Commissioner of Customs (Import) (CESTAT Mumbai)
Date of Judgement/Order
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Dinesh Bhabootmal Salecha Vs Commissioner of Customs (Import) (CESTAT Mumbai) Held that a person from whom goods are seized has the right to seek provisional release immediately even as adjudication proceedings takes its own course. Facts- It is alleged that the consignment pertaining to bill of entry no. 6414624/26.11.2021 declared as ‘memory cards’ of different specifications also comprised of 1826 nos. ‘iPhone 13 Pro’ of different specifications and that pertaining to bill of entry no. 6414261/26.11.2021 declared as ‘memory cards’ of different specifications also comprised o...
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