Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Section 110A Customs Act | Provisional Release Mandatory Even for Allegedly Prohibited Goods Pending Adjudication: CESTAT Chandigarh
CESTAT Chandigarh rules that Section 110A of the Customs Act imposes a mandatory obligation on authorities to provisionally release seized goods, regardless of alleged prohibition, until adjudication is complete. The tribunal set aside the denial of release, emphasizing that compliance with BIS or DGFT requirements cannot override the statutory right to provisional release.