https://www.taxtmi.com/caselaws?id=331493 HC permitted provisional clearance of seized imported goods subject to stringent conditions, noting the petitioner (one partner) cooperated and statements were recorded under s.108 while searches yielded no incriminating documents. The Department's duty computation based on manufacturers' import prices was accepted for provisional purposes. The respondent Department was directed to proceed with adjudication, issue show-cause notices to the firm and both partners, and ensure all parties cooperate with proceedings. Goods to be released by respondents upon compliance with imposed conditions; petition disposed in favor of the petitioner. en-us Wed, 22 Jun 2016 00:00:00 +0530 Fri, 24 Oct 2025 18:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331493 HC permitted provisional clearance of seized imported goods subject to stringent conditions, noting the petitioner (one partner) cooperated and statements were recorded under s.108 while searches yielded no incriminating documents. The Department's duty computation based on manufacturers' import prices was accepted for provisional purposes. The respondent Department was directed to proceed with adjudication, issue show-cause notices to the firm and both partners, and ensure all parties cooperate with proceedings. Goods to be released by respondents upon compliance with imposed conditions; petition disposed in favor of the petitioner. Case-Laws Customs Wed, 22 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331493