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2023 (12) TMI 197 - MADRAS HIGH COURTSeeking provisional release of goods - two gold chains weighing 360 grams - Section 110A of the Customs Act, 1962 - HELD THAT:- This Court is of the view that it would be appropriate to direct the respondents, if the petitioner files a proper application under Section 110A of the Act, to release the seized goods. Therefore, by granting liberty to the petitioner to file an application under Section 110A of the Act, this Court is inclined to dismiss the present writ petition. In the event, if an application is filed by the petitioner under Section 110A of the Act, the same shall be considered by the Customs Authorities and release the seized goods provisionally in accordance with law. Further, the petitioner is intend to deposit the entire duty and also execute a bond for the release of the seized goods. The same shall be considered by the respondents and take appropriate decision in accordance with law with regard to the release of the seized goods. Petition disposed off.
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