https://www.taxtmi.com/caselaws?id=211738 The court addressed issues of undervaluation of imported goods, withholding of goods by customs authorities, and provisional release pending investigation. It analyzed declared versus assessed values, legal provisions, and previous decisions to determine conditions for release. The judgment aimed to balance interests while ensuring cooperation in the investigation and adjudication process. Ultimately, the court ordered provisional release with specific conditions, including duty payment on declared value and a personal bond. en-us Wed, 22 Feb 2012 00:00:00 +0530 Wed, 19 Nov 2014 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211738 The court addressed issues of undervaluation of imported goods, withholding of goods by customs authorities, and provisional release pending investigation. It analyzed declared versus assessed values, legal provisions, and previous decisions to determine conditions for release. The judgment aimed to balance interests while ensuring cooperation in the investigation and adjudication process. Ultimately, the court ordered provisional release with specific conditions, including duty payment on declared value and a personal bond. Case-Laws Customs Wed, 22 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211738