https://www.taxtmi.com/caselaws?id=234646 The court granted provisional clearance of imported apples for a fruit trader due to delays in assessment and release at Chennai Seaport. Allegations of undervaluation and customs duty evasion were refuted by the petitioner, who argued for acceptance of the contract price unless proven otherwise. The court directed release of the goods upon payment of 30% of the differential duty and a personal bond, considering the perishable nature of the goods. Cooperation in the duty assessment process was mandated, with final orders subject to post-adjudication actions if duty evasion was confirmed. The writ petition was allowed with no costs imposed, closing the matter. en-us Fri, 18 Feb 2011 00:00:00 +0530 Fri, 21 Jun 2013 15:40:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234646 The court granted provisional clearance of imported apples for a fruit trader due to delays in assessment and release at Chennai Seaport. Allegations of undervaluation and customs duty evasion were refuted by the petitioner, who argued for acceptance of the contract price unless proven otherwise. The court directed release of the goods upon payment of 30% of the differential duty and a personal bond, considering the perishable nature of the goods. Cooperation in the duty assessment process was mandated, with final orders subject to post-adjudication actions if duty evasion was confirmed. The writ petition was allowed with no costs imposed, closing the matter. Case-Laws Customs Fri, 18 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234646