https://www.taxtmi.com/caselaws?id=219788 Detained imported copper concentrate, not shown to fall within an exceptional hazardous category, was directed to be released for further processing and disposal. The tribunal had found the detention erroneous and treated the goods as copper concentrate, while the customs framework indicated that provisional release should ordinarily be permitted on furnishing a bond and adequate bank guarantee, with warehousing under Section 49 of the Customs Act, 1962 available in appropriate cases. The respondents' undertaking to comply with clearance requirements supported release. The customs authorities were therefore required to facilitate provisional release in accordance with the applicable procedure. en-us Mon, 10 Dec 2012 00:00:00 +0530 Tue, 12 Mar 2013 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219788 Detained imported copper concentrate, not shown to fall within an exceptional hazardous category, was directed to be released for further processing and disposal. The tribunal had found the detention erroneous and treated the goods as copper concentrate, while the customs framework indicated that provisional release should ordinarily be permitted on furnishing a bond and adequate bank guarantee, with warehousing under Section 49 of the Customs Act, 1962 available in appropriate cases. The respondents' undertaking to comply with clearance requirements supported release. The customs authorities were therefore required to facilitate provisional release in accordance with the applicable procedure. Case-Laws Customs Mon, 10 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219788