https://www.taxtmi.com/caselaws?id=187045 Imported betel nuts may be released on provisional assessment where the declared value remains under dispute and the proper officer requires further documents before final assessment. The Customs Act framework permits provisional assessment when the importer has supplied material but further enquiry is needed; in such cases, release can be ordered while safeguarding revenue. Because the goods were perishable and continued detention would cause burden, provisional release was considered appropriate on payment of part of the duty and furnishing of a bank guarantee for the balance, with final assessment to follow after production of additional materials. en-us Mon, 06 Dec 2010 00:00:00 +0530 Fri, 07 Oct 2016 13:08:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187045 Imported betel nuts may be released on provisional assessment where the declared value remains under dispute and the proper officer requires further documents before final assessment. The Customs Act framework permits provisional assessment when the importer has supplied material but further enquiry is needed; in such cases, release can be ordered while safeguarding revenue. Because the goods were perishable and continued detention would cause burden, provisional release was considered appropriate on payment of part of the duty and furnishing of a bank guarantee for the balance, with final assessment to follow after production of additional materials. Case-Laws Customs Mon, 06 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187045