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

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...