provisional
release dated 5th May 2017. It must be noted that the said order dated 5 th
May 2017 permits provisional release of the goods ... between the goods being released
provisionally in terms of Section 110 A of the Act and provisional
assessment of the goods under Section
seized goods,
has taken place in the present case. While deciding whether to
release, or not release, the seized goods provisionally, the learned
Tribunal ... learned Tribunal has directed provisional release of
the seized gold, gold jewellery and silver. An order of provisional
release is, at all times, an interlocutory
above circular, it is evident
that the goods which are prohibited and such goods
provisional release of which may not be in public
interest, shall ... within a stipulated time. As far as release of goods is
concerned, the same shall be released provisionally
General, DRI & Anr. 7 drew a distinction
between provisional assessment and provisional release of goods and
also observed that each case has to turn ... seized goods, has taken place in the present case. While
deciding whether to release, or not release, the seized
goods provisionally, the learned Tribunal
release
of any goods. Thus, both prohibited goods and non-
prohibited goods can be released;
C/86259 & 86260/2022
22
v. If the goods ... arise at the stage of provisional release;
vi. A Circular which absolutely proscribed provisional
release of prohibited goods or where any provisions
are contravened
release
of any goods. Thus, both prohibited goods and non-
prohibited goods can be released;
C/86259 & 86260/2022
22
v. If the goods ... arise at the stage of provisional release;
vi. A Circular which absolutely proscribed provisional
release of prohibited goods or where any provisions
are contravened
Customs Act contemplates release
of any goods. Thus, both prohibited goods and non-
prohibited goods can be released;
v. If the goods ... arise at the stage of provisional release;
vi. A Circular which absolutely proscribed provisional
release of prohibited goods or where any provisions
are contravened
believes that the provisional release
may not be in the public interest.
2.1. Seized imported goods shall be released provisionally by the
competent authority upon ... High Court in Mala Petrochemicals drew a distinction
between provisional assessment and provisional release of goods and
also observed that each case has to turn
imposed in Section
110A that goods categorized as prohibited goods under Section 2(33) cannot
be subjected to provisional release under Section 110A ... provisional release.
15. It was submitted that adherence to the said Circular No. 35/2017
cannot be made to refuse provisional release of goods. Section
empowers
provisional release pending adjudication; there is no bar as per the
jurisprudence evolved on the subject on the provisional release of the
goods ... provisional
release.
15. It was submitted that adherence to the said Circular No.
35/2017 cannot be made to refuse provisional release of
goods. Section
