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Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for decision.
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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.
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.
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