https://www.taxtmi.com/caselaws?id=1579 The court ordered provisional release of imported consignments of Fabrics, "Polyester Fabric Bonded," detained at ICD, Gariharsaru, Gurgaon, based on a specified value, with conditions for bank guarantee and PD bond. The court upheld the provisional assessment under the Customs Act, 1962, allowing for tariff entry adjustments pending final assessment to ensure duty calculation accuracy. The court affirmed the proper officer's jurisdiction in determining tariff entry for provisional assessment and directed compliance with financial requirements for goods' release, rejecting the petitioner's challenge on this issue. en-us Thu, 10 May 2007 00:00:00 +0530 Tue, 15 Apr 2008 07:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1579 The court ordered provisional release of imported consignments of Fabrics, "Polyester Fabric Bonded," detained at ICD, Gariharsaru, Gurgaon, based on a specified value, with conditions for bank guarantee and PD bond. The court upheld the provisional assessment under the Customs Act, 1962, allowing for tariff entry adjustments pending final assessment to ensure duty calculation accuracy. The court affirmed the proper officer's jurisdiction in determining tariff entry for provisional assessment and directed compliance with financial requirements for goods' release, rejecting the petitioner's challenge on this issue. Case-Laws Customs Thu, 10 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1579