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Case Law Details

Case Name : Dinesh Bhabootmal Salecha Vs Commissioner of Customs (Import) (CESTAT Mumbai)
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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 per

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