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2017 (12) TMI 1557 - HC - CustomsProvisional release of seized goods - Section 110A of the Customs Act read with Customs (Provisionally Duty Assessment Regulations) 1963 - Held that: - the respondent Department has not placed on record as to what is the allegation against the petitioner. From the copies of the bills of entry filed, it is found that the petitioner has imported metal balls, cotton buds, etc. and it is not known as to what is the exact reasons for the cargo being detained since first week of October 2017. There will be a direction to the respondent to consider the petitioner's application for provisional release and pass appropriate orders - petition disposed off.
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