https://www.taxtmi.com/caselaws?id=188023 Imported goods may be provisionally released on a simple bond and undertaking even where authorization under the EPCG Scheme is absent, provided an appellate challenge to the rejection of authorization is pending. Compliance with Notification No. 16/2015 may be insisted upon in the absence of such authorization, but the court balanced that requirement against the pending remedy and protected the revenue by requiring security. Provisional release was therefore permitted subject to the importer's undertaking to pay duty if the appeal is unsuccessful. en-us Thu, 06 Aug 2015 00:00:00 +0530 Wed, 16 Nov 2016 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188023 Imported goods may be provisionally released on a simple bond and undertaking even where authorization under the EPCG Scheme is absent, provided an appellate challenge to the rejection of authorization is pending. Compliance with Notification No. 16/2015 may be insisted upon in the absence of such authorization, but the court balanced that requirement against the pending remedy and protected the revenue by requiring security. Provisional release was therefore permitted subject to the importer's undertaking to pay duty if the appeal is unsuccessful. Case-Laws Customs Thu, 06 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188023