Statutory Power to Grant Provisional Release Cannot Be Curtailed by CBIC Circular: Madras High Court
- 2026-08-25
Introduction In Vimpro Tech v. Commissioner of Customs (Gr.2), Chennai, decided on 5 August 2026 [(2026) 45 Centax 206 (Mad.)], the Madras High Court examined whether the statutory power to grant provisional release of detained goods under Section 110A of the Customs Act, 1962 can be curtailed by an executive circular of the CBIC. The…
