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Customs - Highlights / Catch Notes

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Provisional release of goods - the Act of adjudicating authority ...

Customs

August 17, 2023

Provisional release of goods - the Act of adjudicating authority in deciding an application for provisional release is adjudicating procedure and not a ministerial act as contended by the respondents. Therefore, the adjudicating authority is bound to adhere to the elementary principles of natural justice by adverting to the contentions raised in an application seeking provisional release and afford the applicant an opportunity of being heard. - HC

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