https://www.taxtmi.com/caselaws?id=219788 The Tribunal ruled in favor of releasing 96.74 Metric Tonnes of Copper Concentrate detained by Customs Authorities due to alleged hazardous qualities. The judgment highlighted Customs Manual guidelines allowing for provisional release of goods pending investigation, subject to conditions including a bond and bank guarantee. The Court directed Customs Authorities to release the goods to the respondents, emphasizing adherence to Customs Manual provisions. This decision underscores the importance of procedural compliance and balancing investigation needs with the rights of parties involved in the detention of goods. 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 The Tribunal ruled in favor of releasing 96.74 Metric Tonnes of Copper Concentrate detained by Customs Authorities due to alleged hazardous qualities. The judgment highlighted Customs Manual guidelines allowing for provisional release of goods pending investigation, subject to conditions including a bond and bank guarantee. The Court directed Customs Authorities to release the goods to the respondents, emphasizing adherence to Customs Manual provisions. This decision underscores the importance of procedural compliance and balancing investigation needs with the rights of parties involved in the detention of goods. Case-Laws Customs Mon, 10 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219788