https://www.taxtmi.com/caselaws?id=259858 The Court upheld the provisional assessment under Section 18 of the Customs Act, requiring a 20% cash deposit for the release of goods, instead of the initial 35%. The Court acknowledged the Customs Department's need for further inquiry but balanced it with the petitioners' interests. The writ petition was disposed of with this modification. en-us Mon, 09 Mar 2015 00:00:00 +0530 Sat, 03 Oct 2015 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259858 The Court upheld the provisional assessment under Section 18 of the Customs Act, requiring a 20% cash deposit for the release of goods, instead of the initial 35%. The Court acknowledged the Customs Department's need for further inquiry but balanced it with the petitioners' interests. The writ petition was disposed of with this modification. Case-Laws Customs Mon, 09 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259858