Provisional release of ‘any goods’ which are seized are Permitted u/s 110A of Customs Act: CESTAT [Read Order]

CESTAT - Chennai bench of the Customs - Customs - seized are Permitted - Seized - customs act - Taxscan

The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the provisional release of any goods that are seized is permitted under section 110A of the Customs Act,1962.  Sree Venkateshwara Bullion, the appellant assessee in the business of local trade of gold and silver bullion, jewelry, etc in which N.S. Balaji…

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