Samir v. Union of India Thru. Secy. Mini. of Finance Deptt. of Revenue New Delhi and 2 Others
Case brief
What is this about?
Customs seizure of truck UP-78-CT-1791; provisional release of seized vehicle on bond of full value; Section 110-A provisional release application dated 15.10.2025 left undecided; writ under Article 226 seeking mandamus; direction to Additional Commissioner of Customs, Commissionerate, Lucknow to decide application within two weeks after hearing; natural justice/opportunity of hearing; time-bound disposal; writ tax jurisdiction.
What did the court decide?
Direction to respondent No. 2 (Additional Commissioner of Customs, Commissionerate, Lucknow) to decide the provisional release application under Section 110-A dated 15.10.2025 after granting the petitioner an opportunity of hearing, in accordance with law, within two weeks; no immediate order of provisional release of the truck was made. ¶¶15