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2019 (6) TMI 1162 - HC - CustomsProvisional release of goods - import of old and used digital multifunctional devices - prohibited item or not - Section 110 of Customs Act - HELD THAT:- The matter is remitted to the Joint Commissioner of Customs, Inland Container Depot, Gateway Rail Freight Link, Sahnewal, Ludhiana i.e. respondent No. 3 to pass a fresh order in respect of provisional release of the goods after affording an opportunity of hearing to the authorised representative of the petitioner-Firm and by passing a speaking order in accordance with law - appeal allowed by way of remand.
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