https://www.taxtmi.com/caselaws?id=369760 The court allowed the provisional release of imported goods subject to a dispute over origination, including areca nuts and black pepper, suspected of misdeclaration to evade customs duty. The decision balanced equities and revenue protection by imposing specific conditions such as an unconditional bank guarantee and joint liability with the alleged real importer. This ruling aimed to prevent demurrage charges and delays while ensuring compliance with customs regulations pending final adjudication. en-us Mon, 06 Aug 2018 00:00:00 +0530 Fri, 02 Nov 2018 13:42:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369760 The court allowed the provisional release of imported goods subject to a dispute over origination, including areca nuts and black pepper, suspected of misdeclaration to evade customs duty. The decision balanced equities and revenue protection by imposing specific conditions such as an unconditional bank guarantee and joint liability with the alleged real importer. This ruling aimed to prevent demurrage charges and delays while ensuring compliance with customs regulations pending final adjudication. Case-Laws Customs Mon, 06 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369760