https://www.taxtmi.com/highlights?id=40225 Provisional release of goods - The negotiations for import were directly carried out by the appellants themselves with the foreign supplier but the import were routed through an intermediary in the SEZ Unit. - There was an apparent attempt to commit fraud and in these circumstances lenient view in imposing the condition of provisional release cannot be taken. en-us Wed, 04 Jul 2018 09:25:34 +0530 Wed, 04 Jul 2018 09:25:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=40225 Provisional release of goods - The negotiations for import were directly carried out by the appellants themselves with the foreign supplier but the import were routed through an intermediary in the SEZ Unit. - There was an apparent attempt to commit fraud and in these circumstances lenient view in imposing the condition of provisional release cannot be taken. Highlights Customs Wed, 04 Jul 2018 09:25:34 +0530 https://www.taxtmi.com/highlights?id=40225