https://www.taxtmi.com/caselaws?id=216329 The court directed the respondent to provisionally clear the goods upon the petitioner depositing 20% of the differential duty and executing a bond for the remaining duty. The respondent's conditions for release were found excessive as they demanded more than the regulations stipulated. The court emphasized adherence to the Customs (Provisional Duty Assessment) Regulations, 1963, and instructed the respondent to issue a show cause notice before finalizing the assessment. Goods provisionally assessed in Kolkatta were cleared without additional demands, subject to final adjudication by the respondent. The writ petition was disposed of, concluding the judgment. en-us Wed, 19 Dec 2007 00:00:00 +0530 Thu, 06 Sep 2012 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216329 The court directed the respondent to provisionally clear the goods upon the petitioner depositing 20% of the differential duty and executing a bond for the remaining duty. The respondent's conditions for release were found excessive as they demanded more than the regulations stipulated. The court emphasized adherence to the Customs (Provisional Duty Assessment) Regulations, 1963, and instructed the respondent to issue a show cause notice before finalizing the assessment. Goods provisionally assessed in Kolkatta were cleared without additional demands, subject to final adjudication by the respondent. The writ petition was disposed of, concluding the judgment. Case-Laws Customs Wed, 19 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216329