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2018 (4) TMI 1117 - HC - CustomsProvisional release of goods - Section 110A of the Customs Act - petitioner claim that are these not prohibited and also no issues including issues pertaining to intellectual property rights pertains - Held that: - the conditions imposed in the impugned order can be slightly modified - This is so because the goods, which are permitted for provisional release, have already been scrutinized by the Department and it appears that the except for the prohibited goods and except for the goods where there are violations with regard to intellectual property rights, the Department is willing to release the same. The power under Section 110A of the said Act is to make a delicate balance between the importer of the goods and the Revenue. Taking into consideration the fact that the Bill of Entry was filed in June 2017 and that the respondent himself is willing to provisionally release the goods, this Court is inclined to dispose of the writ petition by modifying the conditions imposed in the impugned order. Petition allowed in part.
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