https://www.taxtmi.com/caselaws?id=348334 Provisional release of detained imported cargo may be ordered on execution of a bond where the goods are of the same specification and the earlier test report remains valid for similar consignments, so continued withholding is not justified merely because the laboratory report is pending. The importer's prior letter consenting to detention of part of the goods did not create estoppel against seeking release when the detention had served only testing purposes and no adverse proceedings had been initiated for the released quantity. Final assessment was left open to be completed after receipt of the test report and notice. en-us Tue, 12 Sep 2017 00:00:00 +0530 Wed, 20 Sep 2017 07:39:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348334 Provisional release of detained imported cargo may be ordered on execution of a bond where the goods are of the same specification and the earlier test report remains valid for similar consignments, so continued withholding is not justified merely because the laboratory report is pending. The importer's prior letter consenting to detention of part of the goods did not create estoppel against seeking release when the detention had served only testing purposes and no adverse proceedings had been initiated for the released quantity. Final assessment was left open to be completed after receipt of the test report and notice. Case-Laws Customs Tue, 12 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348334