https://www.taxtmi.com/caselaws?id=204352 Imported perishable goods may be released provisionally pending customs adjudication where the importer is not shown to be materially distinguishable from earlier cases granting similar relief. Applying the scheme of provisional assessment under Section 18 of the Customs Act, 1962 and the Provisional Duty Assessment Regulations, the Court directed release of the apples on payment of 30% of the differential duty and furnishing of a personal bond for the balance. The customs authorities' right to complete assessment and proceed according to law was preserved, and the adjudication proceedings were left open. en-us Tue, 01 Mar 2011 00:00:00 +0530 Fri, 07 Jun 2013 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204352 Imported perishable goods may be released provisionally pending customs adjudication where the importer is not shown to be materially distinguishable from earlier cases granting similar relief. Applying the scheme of provisional assessment under Section 18 of the Customs Act, 1962 and the Provisional Duty Assessment Regulations, the Court directed release of the apples on payment of 30% of the differential duty and furnishing of a personal bond for the balance. The customs authorities' right to complete assessment and proceed according to law was preserved, and the adjudication proceedings were left open. Case-Laws Customs Tue, 01 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204352