https://www.taxtmi.com/caselaws?id=80709 Provisional clearance of imported goods was permitted on the invoice value declared in the bills of entry while the valuation dispute remained pending in departmental adjudication. The court rejected the demand for a bank guarantee and held that a personal bond for the differential duty was sufficient for release. The matter on final valuation was left open for determination by the department, with the provisional release not affecting the merits of the underlying dispute. en-us Tue, 10 Jul 1990 00:00:00 +0530 Thu, 18 Aug 2011 16:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80709 Provisional clearance of imported goods was permitted on the invoice value declared in the bills of entry while the valuation dispute remained pending in departmental adjudication. The court rejected the demand for a bank guarantee and held that a personal bond for the differential duty was sufficient for release. The matter on final valuation was left open for determination by the department, with the provisional release not affecting the merits of the underlying dispute. Case-Laws Indian Laws Tue, 10 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80709