https://www.taxtmi.com/caselaws?id=276770 Draft Amendment Allowed: The court allowed the draft amendment in a challenge under Article 226 of the Constitution of India. The petitioner sought various directions, including testing and provisional release of goods. Allegations of misdeclaration of imported goods were raised, involving classification under the Customs Tariff. The court directed consideration of the petitioner's representation for provisional release or re-export of goods, with completion of adjudication proceedings within two months. Specific directions were given for the competent authority to promptly consider the representation, grant a hearing, and provide a reasoned order, ensuring a fair process for the petitioner. en-us Mon, 17 Sep 2018 00:00:00 +0530 Sat, 17 Nov 2018 07:52:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276770 Draft Amendment Allowed: The court allowed the draft amendment in a challenge under Article 226 of the Constitution of India. The petitioner sought various directions, including testing and provisional release of goods. Allegations of misdeclaration of imported goods were raised, involving classification under the Customs Tariff. The court directed consideration of the petitioner's representation for provisional release or re-export of goods, with completion of adjudication proceedings within two months. Specific directions were given for the competent authority to promptly consider the representation, grant a hearing, and provide a reasoned order, ensuring a fair process for the petitioner. Case-Laws Customs Mon, 17 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276770