https://www.taxtmi.com/caselaws?id=235603 Disputed valuation and classification of seized imported goods required the customs authority to reconsider the provisional release conditions after hearing the affected importers, because the challenge turned on factual matters such as unit value, discount treatment and added charges. The challenge to the six-month extension for issuing the show-cause notice failed because investigation was continuing and sufficient material supported the administrative extension. The petition therefore succeeded only on reconsideration of provisional release, while the extension order was upheld. en-us Thu, 21 Mar 2013 00:00:00 +0530 Fri, 31 Mar 2017 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235603 Disputed valuation and classification of seized imported goods required the customs authority to reconsider the provisional release conditions after hearing the affected importers, because the challenge turned on factual matters such as unit value, discount treatment and added charges. The challenge to the six-month extension for issuing the show-cause notice failed because investigation was continuing and sufficient material supported the administrative extension. The petition therefore succeeded only on reconsideration of provisional release, while the extension order was upheld. Case-Laws Customs Thu, 21 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235603