Provisional release was granted subject to deposit of a...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for decision.
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
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 was granted subject to deposit of a specified cash sum and execution of a bond securing the balance differential duty; the court found the cash deposit plus the proposed bond sufficiently secured potential additional liability and held any shortfall recoverable under statute, so provisional release is appropriate on those conditions. Questions of tariff classification and entitlement to Indo-Sri Lanka Free Trade Agreement benefits were expressly left undecided and referred to the competent designated officer for final determination. No costs were awarded.
Note: It is a system-generated summary and is for quick reference only.