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2023 (3) TMI 29 - MADRAS HIGH COURTSeeking for provisional release of goods - Section 110A of the Customs Act, 1962 - Since the representations filed under Section 110A of the Customs Act 1962 have not been considered, till date, writ petitions are filed - HELD THAT:- When Section 110A of the Customs Act, 1962 enables any person seeking for provisional release of goods, necessarily, the respondents will have to take a decision on the petitioner's application seeking for provisional release as per the said section - Admittedly, no final orders have been passed by the respondents with regard to the requests made by the petitioner seeking for provisional release of the imported goods by its representations, dated 06.02.2023 and 24.01.2023. This Court is not expressing any opinion on the merits of the matter. However, necessarily the respondents will have to consider the petitioner's representation seeking for provisional release of the imported goods and decide the said representation on merits and in accordance with law, within a time frame to be fixed by this Court - however, since the respondents contend that the representations submitted by the petitioner seeking for provisional release of the goods is not in accordance with the format prescribed, no prejudice would be caused to the petitioner, if they are directed to submit a fresh application under Section 110A of the Customs Act, 1962 seeking for provisional release of the imported goods and a direction is issued to the respondents to consider the same on merits and in accordance with law, within a time frame to be fixed by this Court. These writ petitions are disposed of.
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