https://www.taxtmi.com/caselaws?id=78178 Provisional release of imported goods under the customs provisional assessment framework and Section 110A of the Customs Act, 1962 was sought on security or bond, but the Court found that the disputed classification, alleged misdeclaration, confiscability, show-cause notice, redemption fine and market value had to be determined by the customs authorities in the statutory process. It observed that the packaging alone did not resolve the importer's case and that the material on record did not justify interim interference. Interim release of the consignment was therefore declined, leaving the matter for adjudication by the customs authorities in accordance with law. en-us Wed, 01 Jul 2009 00:00:00 +0530 Sun, 07 Nov 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78178 Provisional release of imported goods under the customs provisional assessment framework and Section 110A of the Customs Act, 1962 was sought on security or bond, but the Court found that the disputed classification, alleged misdeclaration, confiscability, show-cause notice, redemption fine and market value had to be determined by the customs authorities in the statutory process. It observed that the packaging alone did not resolve the importer's case and that the material on record did not justify interim interference. Interim release of the consignment was therefore declined, leaving the matter for adjudication by the customs authorities in accordance with law. Case-Laws Customs Wed, 01 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78178