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    <title>2008 (2) TMI 873 - GUJARAT HIGH COURT</title>
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    <description>Interim release of seized goods was considered appropriate where the goods were covered by exemption notifications, including a notification granting nil duty to bagasse board and a substituted notification relevant to the product description. The court also noted that similarly situated manufacturers in another State were being assessed at nil duty and that the grievance had been raised for some time. On that basis, interim protection was justified, but it was balanced against the department&#039;s demand by requiring a bond for the duty that may ultimately be found leviable at the asserted rate.</description>
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      <description>Interim release of seized goods was considered appropriate where the goods were covered by exemption notifications, including a notification granting nil duty to bagasse board and a substituted notification relevant to the product description. The court also noted that similarly situated manufacturers in another State were being assessed at nil duty and that the grievance had been raised for some time. On that basis, interim protection was justified, but it was balanced against the department&#039;s demand by requiring a bond for the duty that may ultimately be found leviable at the asserted rate.</description>
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