https://www.taxtmi.com/caselaws?id=242473 The Court allowed provisional clearance of imported goods for a public sector undertaking manufacturing aircraft and helicopter engines, under Notification No.39/96-Customs, despite a dispute over exemption eligibility. The Court directed clearance on a provisional assessment basis without requiring a bank guarantee until the appeal decision before CESTAT, ensuring manufacturing activities were not disrupted. The petitioner was permitted to continue operations pending appeal, with the Senior Standing Counsel granted time to file a memo of appearance within four weeks. en-us Tue, 26 Nov 2013 00:00:00 +0530 Thu, 16 Jan 2014 09:51:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242473 The Court allowed provisional clearance of imported goods for a public sector undertaking manufacturing aircraft and helicopter engines, under Notification No.39/96-Customs, despite a dispute over exemption eligibility. The Court directed clearance on a provisional assessment basis without requiring a bank guarantee until the appeal decision before CESTAT, ensuring manufacturing activities were not disrupted. The petitioner was permitted to continue operations pending appeal, with the Senior Standing Counsel granted time to file a memo of appearance within four weeks. Case-Laws Customs Tue, 26 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242473