Primary issue: propriety of conditions for provisional release...

Primary issue: propriety of conditions for provisional release where investigation, sampling and testing (including absence of Textile Committee opinion and incomplete parameter testing) and valuation were challenged; Tribunal found investigative and testing gaps and that the goods are not intrinsically prohibited and the importer is established, so harsh, impracticable conditions are inappropriate - result: conditions modified rather than quashed. Secondary issue: adequacy of safeguard for Revenue given alleged mis-declaration and possible misuse of AEO status; Tribunal held Revenue's concern merits security, directing a bond for full value and a bank guarantee equal to 30% of estimated duty, while all other release conditions remain intact and goods are to be released within two weeks. - CESTAT

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