https://www.taxtmi.com/caselaws?id=263417 Prima facie entitlement to a concessional customs duty benefit can justify provisional release of imported consignments pending adjudication, particularly where the goods are perishable. The petitioner supported its claim with a declaration of origin and confirmation that certificates of origin had been issued, which was sufficient to discharge the initial burden for provisional release. The final eligibility for the concession was left to the customs authorities for adjudication, but the release condition requiring payment of 35% of the differential duty was modified to 20% of the differential duty, with the remaining conditions sustained. en-us Mon, 02 Mar 2015 00:00:00 +0530 Wed, 02 Sep 2015 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263417 Prima facie entitlement to a concessional customs duty benefit can justify provisional release of imported consignments pending adjudication, particularly where the goods are perishable. The petitioner supported its claim with a declaration of origin and confirmation that certificates of origin had been issued, which was sufficient to discharge the initial burden for provisional release. The final eligibility for the concession was left to the customs authorities for adjudication, but the release condition requiring payment of 35% of the differential duty was modified to 20% of the differential duty, with the remaining conditions sustained. Case-Laws Customs Mon, 02 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263417