Export obligation removed by notification, customs duty demand invalidated; penalties under s.112 and s.114AA quashed due to inadmissible s.108 statem...
Customs officers must wear and use department-issued body-worn cameras when clearing passenger baggage, with daily secure transfer and 30-day retentio...
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HC declined to adjudicate the substantive merits and limited its review to the provisional release order, finding some conditions unduly onerous. The court modified the provisional release terms: the Petitioner must remit the full duty declared by it and pay 50% of the differential duty assessed by the Department on re-determination of value. The HC set aside the requirement to furnish a Bank Guarantee of Rs.11,00,000 and held the remaining conditions adequate to protect the Department's interest while permitting release. Consequential direction follows for release of the goods on compliance with the altered financial conditions. Writ petition disposed.
HC declined to adjudicate the substantive merits and limited its review to the provisional release order, finding some conditions unduly onerous. The court modified the provisional release terms: the Petitioner must remit the full duty declared by it and pay 50% of the differential duty assessed by the Department on re-determination of value. The HC set aside the requirement to furnish a Bank Guarantee of Rs.11,00,000 and held the remaining conditions adequate to protect the Department's interest while permitting release. Consequential direction follows for release of the goods on compliance with the altered financial conditions. Writ petition disposed.
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