https://www.taxtmi.com/caselaws?id=338271 Continued detention of export goods pending investigation was held unlawful where the goods had already been examined and the administrative circular required expeditious handling and provisional release where feasible. The Court rejected indefinite retention based only on the detention-seizure distinction and directed release of the goods. Because the matter involved alleged misdeclaration rather than any immediate duty demand, questions of drawback, fine, penalty and related statutory provisions were left to adjudication. For release, a personal bond with disclosure of movable and immovable assets was treated as sufficient protection for revenue interests, instead of insisting on monetary security at that stage. en-us Thu, 19 Jan 2017 00:00:00 +0530 Mon, 21 Aug 2017 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338271 Continued detention of export goods pending investigation was held unlawful where the goods had already been examined and the administrative circular required expeditious handling and provisional release where feasible. The Court rejected indefinite retention based only on the detention-seizure distinction and directed release of the goods. Because the matter involved alleged misdeclaration rather than any immediate duty demand, questions of drawback, fine, penalty and related statutory provisions were left to adjudication. For release, a personal bond with disclosure of movable and immovable assets was treated as sufficient protection for revenue interests, instead of insisting on monetary security at that stage. Case-Laws Customs Thu, 19 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338271