https://www.taxtmi.com/caselaws?id=190520 The court directed the respondent authorities to determine the security to be provided by the petitioner for the release of seized betel nuts. Upon the petitioner furnishing a bank guarantee and required bond, the goods were to be released within three working days. The court emphasized that the liability to pay duty was not established due to the ongoing dispute over the goods' nature, instructing compliance with regulations and ensuring fair determination of duty payment. The judgment aimed to clarify procedures under the Customs Act, balancing interests of both parties while safeguarding customs revenue. en-us Thu, 04 Dec 2014 00:00:00 +0530 Sat, 18 Feb 2017 10:17:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190520 The court directed the respondent authorities to determine the security to be provided by the petitioner for the release of seized betel nuts. Upon the petitioner furnishing a bank guarantee and required bond, the goods were to be released within three working days. The court emphasized that the liability to pay duty was not established due to the ongoing dispute over the goods' nature, instructing compliance with regulations and ensuring fair determination of duty payment. The judgment aimed to clarify procedures under the Customs Act, balancing interests of both parties while safeguarding customs revenue. Case-Laws Customs Thu, 04 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190520