https://www.taxtmi.com/caselaws?id=336460 The Court directed the provisional release of goods covered under a Bill of Entry, specifically Axe Oil, without the requirement of MRP declaration for smaller quantities. It instructed the Department to verify the need for MRP declaration in containers with larger quantities. The Court clarified that conditions imposed by the respondents should align with its directions, requiring a bond and Bank Guarantee only for larger quantities. The Court emphasized provisional release of seized goods upon compliance with conditions, leaving the classification of goods to be determined during adjudication proceedings. The Writ Petition was disposed of without costs. en-us Thu, 17 Nov 2016 00:00:00 +0530 Thu, 22 Dec 2016 12:10:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336460 The Court directed the provisional release of goods covered under a Bill of Entry, specifically Axe Oil, without the requirement of MRP declaration for smaller quantities. It instructed the Department to verify the need for MRP declaration in containers with larger quantities. The Court clarified that conditions imposed by the respondents should align with its directions, requiring a bond and Bank Guarantee only for larger quantities. The Court emphasized provisional release of seized goods upon compliance with conditions, leaving the classification of goods to be determined during adjudication proceedings. The Writ Petition was disposed of without costs. Case-Laws Customs Thu, 17 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336460