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        Case ID :
        Customs

        Provisional release of imported goods was allowed against a bank...

        Verification of origin and provisional release: court permits provisional release against bank guarantee while origin verification proceeds.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Provisional release of imported goods was allowed against a bank guarantee securing differential duty where petitioners claimed preferential tariff treatment under CAROTAR and supplier furnished origin confirmations and cooperation; HC found no adjudicatory proceedings initiated and no conclusive adverse material since 2018, so denial of provisional release was unjustified. The court reasoned that potential departmental recovery of full customs duty would be adequately secured by the bank guarantee and that verification of origin can proceed without continuing detention; writ petitions disposed granting relief for provisional release.
                                Note: It is a system-generated summary and is for quick reference only.
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