(1.) Allowed, subject to just exceptions.
(2.) We have heard the learned counsel for the parties for some time.
(3.) We may note that Mr Sushil Chandra, Additional Commissioner of Customs, who has passed the order dtd. 29/4/2022 i.e., the order concerning provisional release of the subject goods under Sec. 110A of the Customs Act, 1962 [in short "the 1962 Act"], has joined the proceedings.