https://www.taxtmi.com/caselaws?id=121767 Provisional release of confiscated imported capital goods was considered appropriate pending disposal of the appeal, where the dispute centred on the alleged absence of a WPC licence, alleged breach of customs exemption conditions, and the departmental claim for duty, fine and penalty. The later-produced WPC and import licences were treated as matters requiring examination by the Commissioner, while the installation-certificate condition for the remaining bills of entry was regarded as raising an arguable issue for final hearing. Release was made conditional on payment of duty, deposit towards redemption fine and penalty, and the Commissioner being satisfied on compliance with the WPC licence requirement. en-us Thu, 31 May 2007 00:00:00 +0530 Mon, 06 Aug 2012 12:06:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121767 Provisional release of confiscated imported capital goods was considered appropriate pending disposal of the appeal, where the dispute centred on the alleged absence of a WPC licence, alleged breach of customs exemption conditions, and the departmental claim for duty, fine and penalty. The later-produced WPC and import licences were treated as matters requiring examination by the Commissioner, while the installation-certificate condition for the remaining bills of entry was regarded as raising an arguable issue for final hearing. Release was made conditional on payment of duty, deposit towards redemption fine and penalty, and the Commissioner being satisfied on compliance with the WPC licence requirement. Case-Laws Customs Thu, 31 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121767