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2023 (1) TMI 557 - HC - CustomsSeeking provisional release of seized goods - import of consignment of mobile parts - difference in the description and quantity of consignment - HELD THAT:- The issue is decided in the case of M/S. NORTH AND SOUTH TRADING COMPANY, M/S. ALAMS MOBILES VERSUS THE ADDITIONAL COMMISSIONER OF CUSTOMS (GR. 5A) , THE DEPUTY COMMISSIONER OF CUSTOMS (GR. 5A) [2023 (1) TMI 396 - MADRAS HIGH COURT] where it was held that On instructions learned Solicitor goes on to submit that Additional Commissioner of Customs, Air Cargo Complex, Meenambakkam, Chennai-600 027 is the 'Adjudicating Authority' for the purposes of Section 110A read with Section 2 (1) of said Act, he would pass orders afresh qua provisional release sought for by the writ petitioners under Section 110A and the orders would be served under due acknowledgement in an acceptable mode to writ petitioners within two working days from today i.e., on or before 06.01.2023. Petition is disposed off with similar order as mentioned above.
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