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2021 (2) TMI 312 - HC - CustomsProvisional release of attached goods - export of cut and polished diamonds - Circular No.30/2013-Customs, dated 05.08.2013 and Circular No.1/11-Customs, dated 04.01.2011 - HELD THAT:- There are no impediment to exercise of power by the Commissioner of Customs under section 110A of the Customs Act, 1962. The Commissioner of Customs directed to pass order(s) for provisional release of the exportable goods of the petitioners in accordance with law within seven days from the date of receipt of a copy of this order - Stand over to 01.02.2021.
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